Blanchard Company manufactures a single product that sells for $135 per unit and whose total variable costs are $108 per unit. The companys annual fixed costs are $440,100.

(a) Compute the company's contribution margin per unit.
	Contribution margin
(b) Compute the company's contribution margin ratio.
	Choose Numerator:	/	Choose Denominator:	=	Contribution Margin Ratio
		/		=	Contribution margin ratio
(c) Compute the company's break-even point in units.
	Choose Numerator:	/	Choose Denominator:	=	Break-Even Units
		/		=	Break-even units
(d) Compute the company's break-even point in dollars of sales.
	Choose Numerator:	/	Choose Denominator:	=	Break-Even Dollars