Ingrum Corporation produces and sells two products. In the most recent month, Product R38T had sales of $37,000 and variable expenses of $9,640. Product X08S had sales of $58,000 and variable expenses of $34,060. The fixed expenses of the entire company were $37,330.

The break-even point for the entire company is closest to:

Multiple Choice

• $37,330

• $69,130

• $95,000

• $44,098