Ch 18 Connect Assignmem 9 Bianchand Company manufactures a single product that sells for $180 per unit and whose total variable costs are $135 per unit. The company's annusl fixed cests ane $562.500 Prepare a contribution mangin income statement for Blenchard Company at the break-even point 2) Assume the company's fixed costs increase by $:35000a hat amount of sales On dolilars) is needed to break even?