Presented below are variable costing income statements for Oriole Company and Pharoah Company. They are in the same industry, with the same net incomes, but different cost structures. Oriole Co. Pharoah Co. Sales $176,000 $176,000 Variable costs 70,400 44,000 Contribution margin 105,600 132,000 Fixed costs 66,000 92,400 Net income $39,600 $39,600 (a1) Compute the break-even point in dollars for each company. Oriole Co. Break-even point $ S Pharoah Co