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Diggs Co. Doggs Co. Sales $192,000 $192,000 Variable costs 96,000 38,400 Contribution margin 96,000 153,600 Fixed costs 51,000 108,600 Net income $45,000 $45,000 (a1)

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Diggs Co. Doggs Co. Sales $192,000 $192,000 Variable costs 96,000 38,400 Contribution margin 96,000 153,600 Fixed costs 51,000 108,600 Net income $45,000 $45,000 (a1) Compute the break-even point in dollars for each company. Diggs Co. Break-even point $ Doggs Co.

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