Chapter 18 Cost Behavior and Cost-Volume-Profit Analysis Blanchard Company manufactures a single product that sells for $180 per unit and whose total variable Exer costs are $135 per unit. The company's annual fixed costs are $562,500. Use this information to compute Contr the company's (a) contribution margin, (b) contribution margin ratio, (c) break-even point in units, and break (d) break-even point in dollars of sales