Gilpatric Corporation produces and sells two products. In the most recent month, Product Q71M had sales of $36,000 and variable expenses of $9,440. Product V04P had sales of $57,000 and variable expenses of $18,460. The fixed expenses of the entire company were $37,030. 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.)