Exercise 18-9 Contribution margin and break-even LO P2 Blanchard Company manufactures a single product that sells for $135 per unit and whose total variable costs are $108 per unit. The company's annual fixed costs are $440,100 (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 Choose Numerator: Choose Denominator: Break-Even Dollars Break-even dollars