pany manufactures a single product that sellis for $250 per unit and whose total vaniable per unit. The company's annual fixed costs are $770,000 15,400 units were sold costs are $200 (1) Prepare a contribution margin income statement for Blanchard Company at the break-even point BLANCHARD COMPANY Contribution Margin Income Statement (at Break-Even) Sales Variable costs Contribution margin Fixed costs Net income % of sales 100% 80% 20% 3,850,000 3,080,000 770,000 (2) Assume the company's fixed costs increase by $139,000. What amount of sales (in dollars) is needed to break even? Break-even point in dollars hoose Denominator:Break-even point in dollars Break-even point in dollars Choose Numerato Total fixed costs Contribution margin ratio 20%) 4,545,000 = 909,000