Gilpatric Corporation produces and sells two products. In the most recent month, Product Q71M had sales of $30,500 and variable expenses of $8,340. Product V04P had sales of $51,500 and variable expenses of $23,640. The fixed expenses of the entire company were $35,380.

The break-even point for the entire company is closest to: (Round your intermediate calculations to 2 decimal places and final answers to the nearest dollar amount.)

$82,000

$58,000

$35,380

$49,442