Exercise 18-9 Contribution margin and break-even LO P2 Blanchard Company manufactures a single product that sells for $145 per unit and whose total variable costs are $116 per unit The company's annual fixed costs are $461,100. (a) Compute the company's contribution margin per unit. Contribution margin (b) Compute the company's contribution margin ratio. Choose Numerator: 1 Choose Denominator / = Contribution Margin Ratio Contribution margin ratio 0 (c) Compute the company's break-even point in units. Choose Numerator. 1 1 Choose Denominator. Break-Even Units Break-even units 0 (d) Compute the company's break-even point in dollars of sales. Choose Numerator. Choose Denominator 1 Break-Even Dollars Break-even dollars 0