Newham Corporation produces and sells two products. In the most recent month, Product R10L had sales of $21,000 and variable expenses of $10,050. Product X96N had sales of $34,000 and variable expenses of $16,900. The fixed expenses of the entire company were $45,960. The break-even point for the entire company is closest to: Multiple Choice $90,118 $28,050 $45,960 $72,910