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		$193,000		$193,000
Variable costs		96,500		48,250
Contribution margin		96,500		144,750
Fixed costs		51,500		99,750
Net income		$45,000		$45,000

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