Blanchard Company manufactures a single product that sells for $240 per unit and whose total variable costs are $192 per unit. The company's annual fixed costs are $734,400 (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 100% 75% 25% Amount of sales Sales riable costs Contribution margin ixed costs et income (2) Assume the company's fixed costs increase by $138,000. What amount of sales (in dollars) is needed to break even? reak-Even Point in Dollars This is a numeric cell, so please enter numbers only Choose Denominator Break-Even Point in Dollars Contribution margin ratio Break- even point in dollars