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 Variable costs Contribution margin Fixed costs Net income $194,000 77,600 116,400 71,400 $45,000 $194,000 38,800 155,200 110,200 $45,000 (a1) Compute the break-even point in dollars for each company. (Round answers to 0 decimal places, e.g. 1,250.) Diggs Co Doggs Co Break-even point