Brief Exercise 20-14 Presented below are variable costing income statements for Diggs Company and Doggs Company. They are in the same industry, with the same net incomes, but different cost structures Sales Variable costs Contribution margin Fixed costs Net Income Diggs Co. $209,000 83,600 125,400 80,400 $45,000 Doggs Co. $209,000 52,250 156,750 111,750 $45,000 (at) Compute the break-even point in dollars for each company. (Round answers to decimal places, e.g. 1,250.) Diggs Co. Doggs Co. Break-even point