Blanchard Company manufactures a single product that sells for $140 per unit and whose total variable costs are $112 per unit. The company's annual fixed costs are $400,400. Management targets an annual pretax income of $700,000. Assume that fixed costs remain at $400,400. (1) Compute the unit sales to earn the target income. Units to Achieve Target Choose Denominator: Choose Numerator: Units to achieve target (2) Compute the dollar sales to earn the target income. Choose Denominator: Dollars to Achieve Target Choose Numerator: Dollars to achieve target