Blanchard Company manufactures a single product that sells for $100 per unit and whose total variable costs are $76 per unit. The company's annual fixed costs are $338,400. Management targets an annual pretax income of $600,000. Assume that fixed costs remain at $338,400. (1) Compute the unit sales to earn the target income. Choose Numerator: Choose Denominator: Units to Achieve Target Units to achieve target (2) Compute the dollar sales to earn the target income. Choose Numerator: Choose Denominator: Dollars to Achieve Target Dollars to achieve target =