anchard Company manufactures a single product that sells for $240 per unit and whose total variable costs are $180 per unit. The mpany's annual fixed costs are $954,000 Prepare a contribution margin income statement for Blanchard Company at the break even point. BLANCHARD COMPANY Contribution Margin Income Statement (at Break-Even) Percentage of sales Amount 2) Assume the company's fixed costs increase by $144,000. What amount of sales (n dollars) is needed to break even? Break-Even Point in Dollars Choose Denominator e Numerator: Break Even Point in Doll | Break even point in dollars