The sales and cost data for two companies in the transportation industry are as follows: X Company Y Company Amount Percent Amount Percent Sales $ 156,000 100.00 $ 156,000 100.00 Variable costs 93,600 60.00 46,800 30.00 Contribution margin 62,400 40.00 109,200 70.00 Fixed costs 34,350 70,400 Operating income (B) $ 28,050 $ 38,800 The annual breakeven point in sales dollars for X Company is: $87,532. $85,875. $58,875. $98,732. $106,644.