Exercise $18-10($Algo$)$ Income reporting and break$-$even analysis LO P$2$Sunn Company manufactures a single product that sells for $$100$ per unit and whose variable costs are $$76$ per unit. The company's annual fixed costs are $$338\mathrm{.}400.(1)$ Prepare a contribution margin income statement at the break$-$even point.$(2)$ If the company's fixed costs increase by $$126,000,$ what amount of sales $($in dollars$)$ is needed to break even?