Presented below are the CVP income statements for Finch Company and Sparrow Company. They are in the same industry, with the same operating incomes, but different cost structures.

		Finch Co.		Sparrow Co.
Sales		$164,000			$164,000
Variable costs		62,320			32,800
Contribution margin		101,680			131,200
Fixed costs		43,400			72,920
Operating income		$58,280			$58,280

(a1) Calculate the break-even point in dollars for each company.

		Break-even point
Finch Co.		$
Sparrow Co.		$