Blanchard Company manufactures a single product that sells for $160 per unit and whose total varlable costs are $128 per unit The company's annual fixed costs are $464,000. (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 ble costs margin xed costs income (2) Assume the company's fixed costs Increase by $130,000. What amount of sales (In dollars) Is needed to break even? Break-Even Point in Dollars hoose Numerator: Choose Denominator: Break-Even Point in Dollars - Break-even point in dollars