Blanchard Company manufactures a single product that sells for $100 per unit and whose total variable costs are $76 per unit. The companys 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
Fixed costs plus pretax income	/	Contribution margin per unit	=	Units to achieve target
$938,400	/	$24	=	39,100	units
(2) Compute the dollar sales to earn the target income.
Choose Numerator:	/	Choose Denominator:	=	Dollars to Achieve Target
Fixed costs plus pretax income	/	Contribution margin ratio	=	Dollars to achieve target
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