The sales and cost data for two companies in the transportation industry are as follows: X Company Y Company Amount Percent Amount Percent Sales $ 120,000 100 $ 120,000 100 Variable costs 72,000 60 36,000 30 Contribution margin 48,000 40 84,000 70 Fixed costs 36,000 72,000 Operating income (B) $ 12,000 $ 12,000 The annual breakeven point in sales dollars for X Company is: