Exercise 18-11 Income reporting and break-even analysis LO P2 Blanchard Company manufactures a single product that sells for $240 per unit and whose total variable costs are $192 per unit. The company's annual fixed costs are $734,400. (1) Prepare a contribution margin income statement for Blanchard Company at the break-even point. Contribution BLANCHARD COMPANY in Income Statement at Break Even) Percentage of sales Amount (2) Assume the company's fixed costs increase by $138,000. What amount of sales (in dollars) is needed to break even? (2) Assume the company's fixed costs increase by $138,000. What amount of sales (in dollars) is needed to break even? Break-Even Point in Dollars Choose Denominator: L ento = Break Even Point in Dollars Break-even point in dollars