Blanchard Company manufactures a single product that sells for $145 per unit and whose total variable costs are $87 per unit. The company's annual fixed costs are $916,400. (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 (2) Assume the company's fixed costs increase by $143,000. What amount of sales (in dollars) is needed to break even? Choose Numerator: 1 Break-Even Point in Dollars Choose Denominator: | = = Break-Even Point in Dollars Break-even point in dollars