The following CVP income statements are available for Blanc Company and Noir Company. Blanc Company Noir Company Sales $530,000 $530,000 Variable costs 318,000 265,000 Contribution margin 212,000 265,000 Fixed costs 203,520 256,520 Net income $8,480 $8,480 Compute the break-even point in dollars for each company. (Round answers to O decimal places, eg. 5,125.) Break-even Point Blanc Company $ Noir Company