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. $228,000 $228,000 91,200 57,000 Sales Variable costs Contribution margin Fixed costs Net income 136,800 171.000 85,500 119.700 $51,300 $51,300 (a1) Compute the break-even point in dollars for each company. Sheridan Co. Sunland Co. Break-even point $ $