My portions are 21-9, c and Exercise 21-12 part 1.

Exercise 21-9

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. Use this information to compute the company's (a) contribution margin, (b) contribution margin ratio, (c) break-even point in units, and (d) break-even point in dollars of sales.

Exercise 21-11

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.

Prepare a contribution margin income statement for Blanchard Company showing sales, variable costs, and fixed costs at the break-even point.

If the company's fixed costs increase by $135,000, what amount of sales (in dollars) is needed to break even? Explain.

Exercise 21-12

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. Management targets an annual pretax income of $1,012,500. Assume that fixed costs remain at $562,500. Compute the (1) unit sales to earn the target income and (2) dollar sales to earn the target income.