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