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. $214,000 107.000 107.000 62.000 $45,000 Doggs Co. $214,000 42,800 171,200 126,200 $45,000 (a1) Compute the break-even point in dollars for each company. Diggs Co. Doggs Co. Break-even point $ $