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 $176,000 $176,000 Variable costs 70,400 44,000 Contribution margin 105,600 132,000 Fixed costs 52,800 79.200 Operating income $52,800 $52,800 (a1) Calculate the break-even point in dollars for each company. Oriole Co. $ Pharoah Co. $ Break-even point