Sunn Company manufactures a single product that sells for $$240$ per unit and whose variable costs are $$180$ per unit. The company's annual fixed costs are $$954,000.$

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

$(2)$ If the company's fixed costs increase by $$144,000,$ what amount of sales $($in dollars$)$ is needed to break even?

Complete this question by entering your answers in the tabs below.

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

$\backslash$table$[[$SUNN COMPANY$],[$Contribution Margin Income Statement $($at Break$-$Even$)],[,$Amount$],[$Contribution margin$],[$ncome$],[$Sales$],[$Fixed costs$],[$Variable costs,$t_s$