A jeans maker is designing a new line of jeans called Slims. The jeans will sell for $320 per pair and cost $220.80 per pair in variable costs to make. (Round your answers to 2 decimal places.) Blanchard Company manufactures a single product that sells for $120 per unit and whose total variable costs are $90 per unit The company's annual fixed costs are $432,000 (1) Prepare a contribution margin income statement for Blanchard Company showing sales, variable costs, and fixed costs at the break-even point (2) Assume the company's fixed costs increase by $129,000. What amount of sales (in dollars) is needed to break even