Blanchard Company manufactures a single product that sells for $240 per unit and whose total variable costs are $180 per unit. The company's annual fixed costs are $954.000 (1) Prepare a contribution margin income statement for Blanchard Company at the break-even point BLANCHARD COMPANY Contribution Margin Income Statement (at Break-Even Percentage of sales Amount (2) Assume the company's fixed costs increase by $144,000. What amount of sales n dollars) is needed to break even? Break-Even Point in Dollars Choose Denominator: Break-Even Point in Dollars Break-even point in dolars Numerator