Blanchard Company manufactures a single product that sells for $180 per unit and whose total varlable costs are $126 per unit. The company's annual fixed costs are $842.400. (1) Prepare a contribution margin Income statement for Blanchard Company at the break-even polnt. BLANCHARD COMPANY Contribution Margin Income Statement (at Break-Even) Percentage of sales Amount (2) Assume the company's fixed costs Increase by $141,000. 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