Blanchard Company manufactures a single product that sells for $110 per unit and whose total variable costs are $88 per unit. The company's annual fixed costs are $308,000. Management targets an annual pretax income of $550,000. Assume that fixed costs remain at $308,000 (1) Compute the unit sales to earn the target income. Choose Numerator: 1 Choose Denominator: 14 Units to Achieve Target Units to achieve target (2) Compute the dollar sales to earn the target income. Choose Numerator: Choose Denominator: 1 Dollars to Achieve Target Dollars to achieve target