1 Exercise 5-11 Income reporting and break-even analysis LO P2 Blanchard Company manufactures a single product that sells for $220 per unt and whose total variable costs are $176 per unit. The company's annual fixed costs are $664.400. 12 n) Prepare a contribution margin Income statement for Blanchard Company at the break-evon point Reierences (2) Assume the company's fixed costs Increase by $136,000 What amount of sales (in dollarsy is needed to break even? Break-Even Point in Break-even point in dollars