Newham Corporation produces and sells two products. In the most recent month, Product R10L had sales of $24,000 and variable expenses of $10,080. Product X96N had sales of $37,000 and variable expenses of $17,980. The fixed expenses of the entire company were $45,990. The break-even point for the entire company is closest to:

Multiple Choice

• $85,127
• $74,050
• $85,167
• $45,990