Presented below are variable costing income statements for Sunland Company and Carla Vista Company. They are in the same industry, with the same net incomes, but different cost structures. Sunland Co. Carla Vista Co. Sales $188,000 $188,000 Variable costs 75,200 47,000 Contribution margin 112,800 141,000 Fixed costs 70,500 98,700 Net income $42,300 $42,300 (a1) Compute the break-even point in dollars for each company. Sunland Co. Carla Vista Co. Break-even point $ $