Exercise 21-8 (1) Contribution margin-$per unit (2) Contribution margin ratio % (3) The contribution margin of % implies that for each $1 in sales, the company has $0 that contributes to Exercise 21-9 (a) Contribution margin per unit- (b) Contribution margin ratio (c) Break-even point in units (d) Break-even point in dollars- costs and Exercise 21-11 BLANCHARD COMPANY n Margin Income Statement (at Break-E margin t income 2. Sales (in dollars) to break even with increased fixed costs Break-even -(Original fixed cost xecosts)tribution margin ratio Addition Exercise 21-13 Exercise 21-8 (1) Contribution margin-$per unit (2) Contribution margin ratio % (3) The contribution margin of % implies that for each $1 in sales, the company has $0 that contributes to Exercise 21-9 (a) Contribution margin per unit- (b) Contribution margin ratio (c) Break-even point in units (d) Break-even point in dollars- costs and Exercise 21-11 BLANCHARD COMPANY n Margin Income Statement (at Break-E margin t income 2. Sales (in dollars) to break even with increased fixed costs Break-even -(Original fixed cost xecosts)tribution margin ratio Addition Exercise 21-13