Ingrum Corporation produces and sells two products. In the most recent month, Product R3 had sales of $31,500 and variable expenses of $8,540. Product XO had sales of $52,500 and variable expenses of $36,820. The fixed expenses for the entire company were $35,680. The break-even for the entire company is closest to: $77,565 $32093 $35,680 $84,000