Exercise 18-9 Contribution margin and break-even LO P2 Blanchard Company manufactures a single product that sells for $165 per unit and whose total variable costs are $132 per unit. The company's annual fixed costs are $498,300. (a) Compute the company's contribution margin per unit. Contribution margin (b) Compute the company's contribution margin ratio. Choose Denominator: Choose Numerator: Contribution Margin Ratio Contribution margin ratio (c) Compute the company's break-even point in units. Choose Numerator: Choose Denominator: Break-Even Units Break-even units (d) Compute the company's break-even point in dollars of sales. Break-Even Dollars Choose Numerator: Choose Denominator: Break-even dollars