Newham Corporation produces and sells two products. In the most recent month, Product R10L had sales of $40,000 and variable expenses of $11,680. Product X96N had sales of $53,000 and variable expenses of $16,220. The fixed expenses of the entire company were $46,150. The break-even point for the entire company is closest to: Multiple Choice $65,100 $74,050 $65,929 $46,150