Non-Brownian suspensions present a transition from Newtonian behavior in the zero-shear limit to a shear thickening behavior at a large shear rate, none of which is clearly understood so far. Here, we carry out numerical simulations of such an athermal dense suspension under shear, at an imposed confining pressure. This setup is conceptually identical to recent experiments of Boyer, Guazzelli, and Pouliquen [Phys. Rev. Lett. 107, 188301 (2011)]. Varying the interstitial fluid viscosities, we recover the Newtonian and Bagnoldian regimes and show that they correspond to a dissipation dominated by viscous and contact forces, respectively. We show that the two rheological regimes can be unified as a function of a single dimensionless number, by adding the contributions to the dissipation at a given volume fraction.