QUESTION 10

1. Newham Corporation produces and sells two products. In the most recent month, Product R10L had sales of $28,000 and variable expenses of $6,440. Product X96N had sales of $22,000 and variable expenses of $7,560. The fixed expenses of the entire company were $32,710. The break-even point for the entire company is closest to:

   	A.	$32,710
   	B.	$45,431
   	C.	$46,710
   	D.	$17,290