A5 3

Blanchard Company manufactures a single product that sells for $220 per unit and whose total variable costs are $176 per unit. The company's annual fixed costs are $664,400. Management targets an annual pretax income of $1,100,000. Assume that fixed costs remain at $664,400. (1) Compute the unit sales to earn the target income. Choose Numerator: 1 Choose Denominator: Units to Achieve Target / Units to achieve target (2) Compute the dollar sales to earn the target income. Choose Numerator: 1 Choose Denominator: Dollars to Achieve Target Dollars to achieve target /