Newham Corporation produces and sells two products. In the most recent month, Product R10L had sales of $26,000 and variable expenses of $10,280. Product X96N had sales of $39,000 and variable expenses of $18,320. The fixed expenses of the entire company were $46,010. The break-even point for the entire company is closest to:

Multiple Choice

• $82,121
• $82,161
• $74,610
• $46,010