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		$195,000		$195,000
Variable costs		97,500		48,750
Contribution margin		97,500		146,250
Fixed costs		52,500		101,250
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