Ingrum Corporation Produces and Sells Two Products

Ingrum Corporation produces and sells two products. In the most recent month, Product R38T had sales of $20,000 and variable expenses of $7,400. Product X08S 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:

A) $41,160
B) $17,840
C) $53,455
D) $54,730