Exercise 5-11 Income reporting and break-even analysis LO C2 Blanchard Company manufactures a single product that sells for $180 per unit and whose total variable costs are $135 per unit. The company's annual fixed costs are $562 500 (1) Prepare a contrbution margin income statement for Blanchard Company at the break-even point NY Contribution Margin Income Statement (at Break Even) Percentage Amount (2) Assume the company's fixed costs increase by $135,000 What amount of sales (in dollars) is needed to break even? Break even point in dollars oose Numerator: Choose Denominator:Break-even point in dollars Break-even point in dollars