E6-15 (Algo) Calculating Break-Even Point with Different Cost Structures [LO 6-1, 6-4] Remo Company and Angelo Inc. are separate companies that operate in the same industry. Following are variable costing income statements for the two companies showing their different cost structures: Sales revenue Less: Variable cost Contribution margin Less: Fixed cost Net operating income Angelo Remo Co. Inc. $385,000 $385,000 250,000 173,000 $135,000 $ 212,000 30,000 107,000 $ 105,000 $ 105,000