Presented below are variable costing income statements for Crane Company and Swifty Company. They are in the same industry, with the same net incomes, but different cost structures Crane Co. Swifty Co. Sales $204,000 $204,000 Variable costs 81.600 40,800 Contribution margin 122,400 163,200 Fixed costs 77,400 118.200 Net income $45,000 $45,000 (a1) Compute the break-even point in dollars for each company. Break-even point Crane Co. Swifty Co.