
Answer:
b. $69,754 Â
b. $69,754 Â
b. $69,754 Â
b. $69,754 Â
b. $69,754 Â
b. $69,754 Â
b. $69,754 Â
b. $69,754
Explanation:
contribution = sales - variable cost
for Product B32L:
contribution = sales - variable cost
           = 46,000 - 13800
           = $32,200
for Product K84B:
contribution = sales - variable cost
           = 27,000 - 14,670
           = $12,330
total sales of the company = 46,000 + 27,000
                       = $73,000
total contribution of the company = $32,200 + $12,330
                             = $44,530
cotribution margin ratio = contribution/sales
                    = 44530/73000
                    = 0.61
break even point  = fixed cost/cotribution margin ratio
               = 42550/0.61
               = $69,754
Therefore, The The break-even point for the entire company is closest to $69,754.