Information for Pueblo Company follows: Sales Revenue Less: Total Variable Cost Contribution Margin Product A $ 43,000 $ 10,900 $ 32,100 Break-even sales dollars Product B $ 76,000 $ 17,660 $ 58,340 Required: Determine its break-even sales dollars if total fixed costs are $38,000. Note: Do not round intermediate calculations. Round your answer to 2 decimal places.