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 (2) Compute the dollar sales to earn the target income. Choose Numerator: Choose Denominator: | | Dollars to Achieve Target Dollars to achieve target = 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 $626,000. The sales manager predicts that annual sales of the company's product will soon reach 39,600 units and its price will increase to $196 per unit. According to the production manager, variable costs are expected to increase to $136 per unit but fixed costs will remain at $626,000. The income tax rate is 40%. What amounts of pretax and after-tax income can the company expect to earn from these predicted changes? Prepare a forecasted contribution margin income statement. BLANCHARD COMPANY Forecasted Contribution Margin Income Statement Units S per unit Contribution margin