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		$ 211,000		$ 211,000
Variable costs		84,400		42,200
Contribution margin		126,600		168,800
Fixed costs		81,600		123,800
Net income		$ 45,000		$ 45,000

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

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