Answer both of these questions

Blanchard Company manufactures a single product that sells for $180 per unit and whose total variable costs are $135 per unit. The company's annual fixed costs are $562, 500. Prepare a contribution margin income statement for Blanchard Company showing sales, variable costs, and fixed costs at the break-even point. If the company's fixed costs increase by $135,000, what amount of sales (in dollars) is needed to break even? Explain