Presented below are variable costing income statements for Marigold Company and Concord Company. They are in the same industry, with the same net incomes, but different cost structures. Marigold Co. Concord Co. Sales $192,000 $192,000 Variable costs 96,000 38,400 Contribution margin 96,000 153,600 Fixed costs 51,000 108,600 Net income $45,000 $45,000 (a1) Compute the break-even point in dollars for each company. Break-even point Marigold Co. Concord Co.