It is difficult to get a good estimate by rounding on this problem.
Since the problem is a division, the two numbers should be rounded proportionally in the same direction. But that is difficult to do, because the divisor is not "close" to a "nice" number.
If we round 463 up to 500, we know we have to round the 73,719 up; but rounding it up by an amount that is proportional to the way the divisor was rounded up is difficult.
So, not expecting a very good estimate of the quotient, I would guess 80,000/500 = 160.
