Presented below are the CVP income statements for Oriole Company and Pharoah Company. They are in the same industry, with the same operating incomes, but different cost structures. Oriole Co. Pharoah Co. Sales $220,000 $220,000 Variable costs 88,000 55,000 Contribution margin 132,000 165,000 Fixed costs 66,000 99,000 Operating income $66,000 $66,000 (a1) Calculate the break-even point in dollars for each company. Break-even point Oriole Co. $ Pharoah Co. $