Blanchard Company manufactures a single product that sells for $180 per unit and whose total variable costs are $135 per unit The company's annual fixed costs are $562.500. Management targets an annual pretax income of $1,012,500. Assume that fixed costs remain at $562,500 (1) Compute the unit sales to earn the target income Choose Numerator: Choose Denominator Fixed costs plus protax income Contribution margin per unit $ 45 - Units to Achieve Target Units to achieve target 0 (2) Compute the dollar sales to earn the target income. Choose Numerator Choose Denominator Fixed costs plus protax income Contribution margin ratio 25% - Dollars to Achieve Target Dollars to achieve target $ 0