Presented below are variable costing income statements for Logan Company and Morgan Company. They are in the same industry, with the same net incomes, but different cost structures.

Logan Co.	Morgan Co.
Sales	$151,400	$151,400
Variable costs	66,616	15,140
Contribution margin	84,784	136,260
Fixed costs	43,242	94,718
Net income	$41,542	$41,542

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