Presented below are variable costing income statements for Logan Company and Morgan Company. They are in the same industry, with the same net incomes, but different cost structures.

Compute the break-even point in dollars for each company and comment on yourfindings.

Logan Co. $200,000 80,000 120,000 60,000 $ 60,000 Morgan Co. $200,000 50,000 150,000 90,000 60,000 Sales Variable costs Contribution margin Fixed costs Net income