Blanchard Company manufactures a single product that sells for $136 per unit and whose total variable costs are $102 per unit. The company's annual fixed costs are $496,400. Management targets an annual pretax income of $850.000. Assume that fixed costs remain at $496.400. (1) Compute the unit sales to earn the target income. Choose Numerator: Choose Denominator: Units to Achieve Target Units to achieve target 1 (2) Compute the dollar sales to earn the target income. Choose Numerator: 1 Choose Denominator: = Dollars to Achieve Target Dollars to achieve target 1