Blast Company sells three products. Contribution margin income statements for the three products follow:

Product A Product B Product C Total

Sales $100,000 $80,000 $40,000 $220,000

Variable expenses 55,000 64,000 12,000 131,000

Contribution margin 45,000 16,000 28,000 89,000

Fixed expenses $ 76,540

Income before taxes $ 12,460

The breakeven sales for the month for the company are closest to