Presented below are variable costing income statements for Diggs Company and Doggs Company. They are in the same industry, with the same net incomes, but different cost structures. Sales Variable costs Contribution margin Fixed costs Net income Diggs Co. Doggs Co. $197,000 $197.000 78.800 39,400 118.200 157,600 73,200 112,600 $45.000 $45.000 (a1) Compute the break-even point in dollars for each company. Diggs Co. Doggs Co. Break-even point $