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Newham Corporation produces and sells two products. In the most recent month, Product R10L had sales

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. And 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