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Blanchard Company manufactures a single product that sells for $104 per unit and whose total variable costs are $78 per unit. The company's annual fixed

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Blanchard Company manufactures a single product that sells for $104 per unit and whose total variable costs are $78 per unit. The company's annual fixed costs are $369, 200. Prepare a contribution margin income statement for Blanchard Company at the break-even point. Assume the company's fixed costs increase by $127,000. What amount of sales (in dollars) is needed to break even

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