Check my Blanchard Company manufactures a single product that sells for $100 per unit and whose total variable costs are $76 per unit. The company's annual fixed costs are $338,400. (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 Amount of sales 100% 75% 25% Sales Variable costs Contribution margin Fixed costs Net income