Blanchard Company manufactures a single product that sells for $180 per unit and whose total variable 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 point BLANCHARD COMPANY Contribution Margin Income Statement (at Break-Even) Percentage of sales Amount 0% (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 Denominator Choose Numerator Break-Even Point in Dollars Break-even point in dollars