Newham Corporation produces and sells two products. In the most recent month, Product R10L had sales of $43,000 and variable expenses of $11,980. Product X96N 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

• $72,270
• $72,910
• $63,260
• $46,180