Presented below are variable costing income statements for


Presented below are variable costing income statements for Logan Company and Morgan Company. They are in the same industry, with the same net incomes, but different cost structures.

Logan Co.
Morgan Co.
Sales
$151,400
$151,400
Variable costs
66,616
15,140
Contribution margin
84,784
136,260
Fixed costs
43,242
94,718
Net income
$41,542
$41,542

Compute the break-even point in dollars for each company.

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Accounting Basics: Presented below are variable costing income statements for
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