The sales and cost data for two companies in the transportation industry are as follows: Sales Variable costs Contribution margin Fixed costs Operating income (rp) X Company Amount Percent $126,000 100.00 75,600 60.00 50,400 40.00 36,150 $ 14,250 Y Company Amount Percent $126,000 100.00 37,800 30.00 88,200 70.00 72,200 $ 16,000 The annual breakeven point in sales dollars for X Company is