Corporation produces and sells two products. In the most recent month,
Product I05L had sales of $38,000 and variable expenses of $11,480.
Product P42T had sales of $51,000 and variable expenses of $17,000. The
fixed expenses of the entire company were $46,130. 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.)