The following CVP income statements are available for Oldham Company and Newton Company Oldham Company Newton Company Sales revenue $335,000 $335,000 Variable costs 167.500 67,000 Contribution margin 167,500 268,000 Fixed costs 117,500 218,000 Operating income $50,000 $50,000 38 Calculate the break-even point in dollars and the margin of safety ratio for each company. (Round break-even point to the nearest whole dollar, eg 5,275 and margin of safety ratio to 2 decimal places, eg. 15.25%) Oldham Company Break-even point $ Margin of safety ratio % Newton Company