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4. Blanchard Company manufactures a single product that sells for $190 per unit and whose total variable costs are $152 per unit. The company's annual fxed costs are $562,400 (1) Prepare a contribution margin income statement for Blanchard Company at the break-even point. Contribution Margin Income Statement (at Break-Even) Percentage Amount Sales ariable costs Contribution margin Fixed costs Net income (2) Assume the company's fixed costs increase by $133,000. What amount of sales (in dollars) is needed to break even? Break-Even Point in Dollars Choose Denominator: Break-Even Point in Dollars Break-even point in dollars hoose Numerator