Gilpatric Corporation produces and sells two products. In the most recent month, Product Q71M had sales of $33,500 and variable expenses of $8,940. Product V04P had sales of $54,500 and variable expenses of $31,540. The fixed expenses of the entire company were $36,280.

The break-even point for the entire company is closest to: (Round your intermediate calculations to 2 decimal places and final answers to the nearest dollar amount.)

$88,000

$67,185

$36,280

$42,551