CH18 Cost Behavior and Cost-Volume-Profit Analysis Saved 2 Blanchard Company manufactures a single product that sells for $310 per unit and whose total variable costs are $248 per unit. The company's annual fixed costs are $992,000. (1) Prepare a contribution margin income statement for Blanchard Company showing sales, variable costs, and fixed costs at the break- even point (2) Assume the company's fixed costs increase by $145.000. What amount of sales (in dollars) is needed to break even? points Complete this question by entering your answers in the tabs below eBook Required 1 Required 2 Print Prepare a contribution margin income statement for Blanchard Company showing sales, variable costs, and fixed costs at the break-even point. References BLANCHARD COMPANY Contribution Margin Income Statement (at Break-Even) Percentage of sales Amount 100% Variable costs Contribution margin Fixed costs Net income 992,000 992,000 Required 2>