Newham Corporation produces and sells two products. In the most recent month, Product R10L had sales of $20,000 and variable expenses of $10,040. Product X96N had sales of $33,000 and variable expenses of $16,460. The fixed expenses of the entire company were $45,950. The break-even point for the entire company is closest to: Wight Corporation has provided its contribution format income statement for June. The company produces and sells a single product. Sales (4,100 units) Variable expenses Contribution margin Fixed expenses Net operating income $ 127, 100 53,300 73,800 44,200 $ 29,600 If the company sells 4,200 units, its total contribution margin should be closest to: (Do not round intermediate calculations.) Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations: 1,100 Number of units produced Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense 56 $ 49 $ 7 $ 8 $ 42,900 $81,400 There were no beginning or ending inventories. The absorption costing unit product cost was