Exercise 18-10 (Algo) Income reporting and break-even analysis LO P2 Sunn Company manufactures a single product that sells for $145 per unit and whose variable costs are $87 per unit. The company's annual fixed costs are $916,400. (1) Prepare a contribution margin income statement at the break-even point (2) If the company's fixed costs increase by $143,000, what amount of sales (in dollars) is needed to break even? Prepare a contribution margin income statement at the break-even point. If the company's fixed costs increase by $143,000, what amount of sales (in dollars) is needed to break even