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. 15,900 units were sold. (1) Prepare a contribution margin income statement for Blanchard Company at the break-even point. (2) Assume the company's fixed costs increase by $144,000. What amount of sales (in dollars) is needed to break even