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 Diggs Co. Doggs Co. Sales $199,000 $199,000 Variable costs 79,600 39,800 Contribution margin 119,400 199,200 Fixed costs 74,400 114,200 Net income $45,000 $45,000 (21) Compute the break-even point in dollars for each company. (Round answers to decimal places, ... 1,250.) Diggs Co. Doggs Co. Break-even point dy