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5 Exercise 18-9 Contribution margin and break-even LO P2 0.26 points Blanchard Company manufactures a single product that sells for $135 per unit and whose total variable costs are $108 per unit The company's annual fixed costs are $440100 eBook Contribution margin ) Compute the company's contribution margin ratio. Choose Choose Numerator: -Contribution Margin -Contribution margin rabo c) Compute the company's break-even point in units. Break-Even Units Choose Denominator Break-even units (d) Compute the company's break -even point in dollars of sales Choose Denominator: Break Even Dollars Choose Numerator: Break en doll-S