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		$203,000		$203,000
Variable costs		81,200		40,600
Contribution margin		121,800		162,400
Fixed costs		76,800		117,400
Net income		$45,000		$45,000

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

		Diggs Co.		Doggs Co.
Break-even point		$Enter a dollar amount		$Enter a dollar amount