Blanchard Company manufactures a single product that sells for $120 per unit and whose total variable costs are $90 per unit. The company's annual fixed costs are $432,000. (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 (2) Assume the company's fixed costs increase by $129,000. What amount of sales in dollars) is needed to break even? Break Even Point in Dollars Choose Denominator Choose Numerator: Break Even Point in Dollars Break-even point in dollars