Blanchard Company manufactures a single product that sells for $180 per unit and whose total variable costs are $135 per unit. The company's annual fixed costs are $562,500. (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% 0 (2) Assume the company's fixed costs increase by $135,000. What amount of sales (in dollars) is needed to break even?