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Information for Pueblo Company follows:

                                         Product A     Product B
Sales revenue                   $ 59,000      $ 56,000
Less: Total variable cost    $ 10,100      $ 34,750
Contribution margin            $ 48,900     $ 21,250

Determine its break-even sales dollars if total fixed costs are $44,000. (Round your answer to 2 decimal places.)

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