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 $191,000 $191,000 Variable costs 76,400 57,300 Contribution margin 114,600 133,700 Fixed costs 69,600 88,700 Net income $45,000 $45,000

(a1) Compute the break-even point in dollars for each company. (Round answers to 0 decimal places, e.g. 1,250.)

Calculate Break-even point :

Diggs Co. =

Doggs Co. =