Ingrum Corporation produces and sells two products. In the most recent month, Product R38T had sales of $31,000 and variable expenses of $8,440. Product X08S had sales of $52,000 and variable expenses of $39,700. The fixed expenses of the entire company were $35,530. The break-even point for the entire company is closest to: Multiple Choice $35,530 $27,223 $84,595 $83,000