Newham Corporation produces and sells two products. In the most recent month, Product R10L had sales of $22,000 and variable expenses of $10,060. Product X96N had sales of $35,000 and variable expenses of $17,300. The fixed expenses of the entire company were $45,970. The break-even point for the entire company is closest to: (2.5) 1) $45,970 2) $73,330 3) $29,640 4) $88,404