ctice problems G Blanchard Company manufactures a single product that sells for $136 per unit and whose total variable costs are $102 p company's annual fixed costs are $496.400 (1) Prepare a contribution margin income statement for Blanchard Company at the break even point BLANCHARD COMPANY Contribution Margin Incomse Statement (at Break-Even) (2) Assume the company's fixed costs increase by $131,000 What amount of sales in dollars) is needed to break even? Break-even point in dolars