C$.21\mathrm{.}9\%$

D$.3\mathrm{.}0\%$

Newham Corporation produces and sells two products. In the most recent month, Product R$10$L had

sales of $$28,000$ and variable expenses of $$6,440.$ Product X$96$N had sales of $$22,000$ and variable

expenses of $$7,560.$ And the fixed expenses of the entire company were $$32,710.$ The break$-$even point for

the entire company is closest to:

A$.$ $$32,710$

B$.$ $$45,431$

C$.$ $$46,710$

D$.$ $$17,290$