Blanchard Company manufactures a single product that sells for $136 per unit and whose total variable costs are $102 per unit. The company's annual fixed costs are $496,400. (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 0% $ 0 (2) Assume the company's fixed costs increase by $131,000. 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