Rickers Inc. produces and sells two products. Data concerning those products for the most recent month appear below:

	Product O66C	Product V67G
Sales	$40,000	$45,000
Variable expenses	$12,800	$28,850

The fixed expenses of the entire company were $38,940. The break-even point in sales dollars for the entire company is closest to: (Round your intermediate calculations to 2 decimal places and final answer to the nearest dollar amount.)

→	$76,353
	$46,060
	$38,940
	$80,590

	Product O66C	Product V67G	Total
Sales	$40,000	$45,000	$85,000
Variable expenses	$12,800	$28,850	41,650
Contribution margin	$27,200	$16,150	$43,350

CM ratio = Contribution margin ÷ Sales = $43,350 ÷ $85,000 = 0.51

Dollar sales to break even = Fixed expenses ÷ CM ratio = $38,940 ÷ 0.51 = $76,353