Gilpatric Corporation produces and sells two products. In the most recent month, Product Q71M had sales of $28,000 and variable expenses of $7,840. Product V04P had sales of $49,000 and variable expenses of $27,580. The fixed expenses of the entire company were $34,630. The break-even point for the entire company is closest to:

a. $70,050

b. $64,130

c. $34,630

d. $42,370