Blanchard Company manufactures a single product that sells for $160 per unit and whose total variable costs are $128 per unit. The company targets an annual after-tax income of $640,000. The company is subject to a 20% income tax rate. Assume that fixed costs remain at $464,000.

a) Pre tax income =

(1) Compute the unit sales to earn the target after-tax net income. - Units to achieve target Units to achieve target Choose Numerator: Choose Denominator: Fixed costs plus pretax income Contribution margin per unit (2) Compute the dollar sales to earn the target after-tax net income. Choose Denominator: Dollars to achieve target Dollars to achieve target Choose Numerator: Fixed costs plus pretax income Contribution margin ratio