Blanchard Company manufactures a single product that sells for $184 per unit and whose total variable costs are $138 per unit. The company's annual fixed costs are $699,200. (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 (2) Assume the company's fixed costs increase by $137,000. 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