14 Elanchard Company manufactures a single product that sells for $140 per unit and whose total variable costs are $112 per unit. The company annual feed costs are $400,400. Management targets an annual pretax income of $700,000 Assume that fixed costs remain at $400.400 15 (1) Compute the unites to earn the target Income Choo Merator Choose Denominator Units to Achieve Turgut Units to achieve target 8 . Compute the dollar sales to earn the target Income Chose Numarator Choose Denominator Dollars to Achieve Targe Dolors to achieve target