Gilpatric Corporation produces and sells two products. In the most recent month, Product Q71M had sales of $38,000 and variable expenses of $9,840. Product V04P had sales of $59,000 and variable expenses of $18,290. The fixed expenses of the entire company were $37,630. 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.) $97,000 $53,000 $37,630 $67,427