Sunn Company manufactures a single product that sells for $$180$ per unit and whose variable costs are $$126$ per unit. The company's annual fixed costs are $$842,400.$

$(1)$ Prepare a contribution margin income statement at the break$-$even point.

$(2)$ If the company's fixed costs increase by $$141,000,$ what amount of sales $($in dollars$)$ is needed to break even?

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Prepare a contribution margin income statement at the break$-$even point.