Walsh Corporation produces and sells two products. In the most recent month, Product R$38$T had sales of $$20,000$ and variable expenses of $$7,400.$ Product X$08$S had sales of $$39,000$ and variable expenses of $$6,170.$ The fixed expenses of the entire company were $$41,160.$

The break$-$even point for the entire company is closest to:

Select one:

a$.$ $$41,160$

b$.$ $$54,730$

c$.$ $$53,455$

d$.$ $$17,840$