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. (1) Prepare a contribution margin income statement for Blanchard Company at the break-even point. BLANCHARD COMPANY Contribution Margin Income Statement (at Break-Even) Percentage of sales Amount Sales ariable costs Contribution margin 2,002,000 1,601,600 400,400 (400,400) 100% 75% 25% ixed costs et income (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 Choose Numerator: Choose Denominator: Break-Even Point in Dollars Break-even point in dollars 0