Presented below are variable costing income statements for Sheridan Company and Sunland Company. They are in the same industry, with the same net incomes, but different cost structures. Sheridan Co. Sunland Co. Sales $228,000 $228,000 Variable costs 91,200 57.000 Contribution margin 136,800 171,000 Fixed costs 85,500 119,700 Net income $51,300 $51,300 (a1) Compute the break-even point in dollars for each company. Sheridan Co. Break-even point $ Sunland Co. $