10. (6 points) Mechanical Pencil Products markets two mechanical pencils: Basic and Reinforced. A contribution format income statement for a recent month for the two pencil products appears below Basic Reinforced Total Sales $50,000 $30,000 $80,000 Variable expenses 15,000 5,000 20,000 Contribution margin $35,000 $25,000 $60,000 Fixed expenses 21,000 Net operating income $39,000 Required What is the company's overall breakeven point in dollar sales?