3 Blanchard Company manufactures a single product that sells for $230 per unit and whose total variable costs are $184 per unit. The company's annual fixed costs are $667,000. (a) Compute the company's contribution margin per unit. Contribution margin (b) Compute the company's contribution margin ratio. Choose Numerator: Choose Denominator: = Contribution Margin Ratio = Contribution margin ratio (c) Compute the company's break-even point in units. Choose Numerator: Choose Denominator: Break-Even Units Break-even units (d) Compute the company's break-even point in dollars of sales. Choose Numerator: Choose Denominator: Break-Even Dollars Break-even dollars