Presented below are variable costing income statements for Cullumber Company and Ivanhoe Company. They are in the same industry, with the same net incomes, but different cost structures. Cullumber Co. Ivanhoe Co. Sales $168,000 $168,000 Variable costs 67,200 42,000 Contribution margin 100,800 126,000 Fixed costs 63,000 88,200 Net income $37,800 $37,800 (a1) Compute the break-even point in dollars for each company. Cullumber Co. Break-even point eTextbook and Media Ivanhoe Co.