Newham Corporation produces and sells two products. In the most recent month, Product R$10$L had sales of $$43,000$ and variable expenses of $$11,980.$

Product X$96$N had sales of $$56,000$ and variable expenses of $$14,750.$ The fixed expenses of the entire company were $$46,180.$ The break$-$even point for the

entire company is closest to:

Multiple Choice

$$46,180$

$$72,270$

$$72,910$

$$63,260$