Blanchard Company manufactures a single product that sells for $250 per unit and whose total variable costs are $200 company's annual fixed costs are $770,000. (1) Prepare a contribution margin income statement for Blanchard Company at the break-even point. BLANCHARD COMPANY Contribution Margin Income Statement at Break-Even) Amount Percentage of sales (2) Assume the company's fixed costs increase by $139,000. What amount of sales in dollars) is needed to break even? Choose Numerator Break Even Point in Dollars Choose Denominator - Break Even Point In Dollars Break-even point in dollars