Gilpatric Corporation produces and sells two products. In the most recent month, Product Q71M had sales of $32,000 and variable expenses of $8,640. Product V04P had sales of $53,000 and variable expenses of $33,860. The fixed expenses of the entire company were $35,830.

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.)