13. Darwin Inc. sells a particular textbook for $30. Variable expenses are $23 per book. At the current volume of 55,000 books sold per year the company is just breaking even. Given these data, the annual fixed expenses associated with the textbook total:

a) $385,000

b) $1,650,000

c) $2,035,000

d) $1,265,000

16. Mounts Corporation produces and sells two products. In the most recent month, Product I05L had sales of $43,000 and variable expenses of $11,980. Product P42T had sales of $56,000 and variable expenses of $14,750. The fixed expenses of the entire company were $46,180. 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.)

a) $63,260

b) $46,180

c) $72,910

d) $63,220