Hitchens Inc. produces and sells two products. Data concerning those products for the most recent month appear below $39,000 $ 44,000 28,800 Sales Varlable expenses12.700 The fxed expenses of the entire company were $39,070. The break-even point for the entire company is closest to O $46,190 O $39.070 O $78.140 O $80,570 Farber Corporation uses a job-order costing system. The information below is from the financial records of the company for lest year Cost of goods manufactured Predesermined overhead rate $2,900,000 $2784,000 80% ofdeea labor cost Applied overhead was 30% of total manufacturing costs. The Work in Process inventory at January 1 was 75% of the work process inventory at December 31, Farber Corporation's total direct labor cost was: O $870,000 O $855,000 O s1050000 O $1087500