28. Hitchens Inc. produces and sells two products. Data concerning those products for the most recent month appear below: Sales Variable expenses Product VOOZ $43,000 $13,100 Product U85C $48,000 $28,760 The fixed expenses of the entire company were $38,970. The break-even point for the entire company is closest to: (Round your intermediate calculations to 2 decimal places and final answer to the nearest dollar amount.) O $38,970 O $80,830 $46,090 O $72,167