Blanchard Company manufactures a single product that sells for $140 per unit and whose total variable costs are $112 per unit. The company's annual fixed costs are $400,400 () 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 (2) Assume the company's fixed costs increase by $128,000. What amount of sales (in dollars) is needed to break even? Break-Even Point in Dollars IChoose Denominator Choose Numerator Break Even Point in Dollars Break-even point in dollans