Presented below are variable costing income statements for Cullumber Company and Blossom Company. They are in the same industry, with the same net incomes, but different cost structures. Cullumber Co. Blossom Co. Sales $ 256,000 $256,000 Variable costs 102,400 64,000 Contribution margin 153,600 192,000 Fixed costs 96,000 134,400 Net income $57,600 $ 57,600 (a1) Compute the break-even point in dollars for each company. Cullumber Co. Blossom Co. Break-even point $ $ $