Blanchard Company manufactures a single product that sells for $100 per unit and whose total variable costs are $76 per unit. The companys annual fixed costs are $338,400. (1) Prepare a contribution margin income statement for Blanchard Company at the break-even point.

BLANCHARD COMPANY
Contribution Margin Income Statement (at Break-Even)
	Amount	Percentage of sales
		%
Sales Variable costs Contribution margin Fixed costs	$

(2) Assume the companys fixed costs increase by $126,000. What amount of sales (in dollars) is needed to break even?

Break-Even Point in Dollars
Choose Numerator:	/	Choose Denominator:	=	Break-Even Point in Dollars
	/	Contribution margin ratio Fixed costs per unit Selling price per unit Total fixed costs Variable costs per unit	=	Break-even point in dollars
		%