Ingrum Corporation produces and sells two products. In the most recent month, Product R38T had sales of $32,500 and variable expenses of $8,740. Product X08S had sales of $53,500 and variable expenses of $17,920. The fixed expenses of the entire company were $35,980. The break-even point for the entire company is closest to: Multiple Choice $52,145 $86,000 $35,980 $60,406