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.

		Diggs Co.		Doggs Co.
Sales		$190,000		$190,000
Variable costs		95,000		47,500
Contribution margin		95,000		142,500
Fixed costs		50,000		97,500
Net income		$45,000		$45,000

(a1) Compute the break-even point in dollars for each company.

		Diggs Co.		Doggs Co.
Break-even point		$		$