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 Variable costs Contribution margin Fixed costs Operating income $186,000 $186,000 37,200 148,800 86,400 $62,400 65,100 120,900 58,500 $62,400 (a1) Calculate the break-even point in dollars for each company Break-even point 975 Finch Co 1080 Sparrow Co