Blanchard Company manufactures a single product that sells for $180 per unit and whose total variable costs

Question:

Blanchard Company manufactures a single product that sells for $180 per unit and whose total variable costs are $135 per unit. The company's annual fixed costs are $562,500. Management targets an annual pretax income of $1,012,500. Assume that fixed costs remain at $562,500. Compute the
(1) Unit sales to earn the target income and
(2) Dollar sales to earn the target income.