Blanchard Company manufactures a single product that sells for $140 per unit and whose total variable costs are $112 per unit. The companys annual fixed costs are $400,400. (1) Prepare a contribution margin income statement for Blanchard Company showing sales, variable costs, and fixed costs at the break-even point. (2) Assume the companys fixed costs increase by $128,000. What amount of sales (in dollars) is needed to break even? Prepare a contribution margin income statement for Blanchard Company showing sales, variable costs, and fixed costs at the break-even point. Assume the companys fixed costs increase by $128,000. What amount of sales (in dollars) is needed to break even?