Blanchard Company manufactures a single product that sells for $168 per unit and whose total variable costs are $126 per unit. The company's annual fixed costs are $630,000. (1) Prepare a contribution margin income statement for Blanchard Company at the break-even point. BLANCHARD COMPANY Contribution Margin Income Statement (at Break-Even) Amount Percentage of sales Sales 15,000 100% Variable costs Contribution margin 100% Fixed costs Net income (2) Assume the company's fixed costs increase by $135,000. What amount of sales (in dollars) is needed to break even? Break-Even Point in Dollars Choose Denominator: Choose Numerator: I = Break-Even Point in Dollars Break-even point in dollars