Blanchard Company manufactures a single product that sells for $180 per unit and whose total variable costs are $126 per unit. The company's annual fixed costs are $842,400. Management targets an annual pretax income of $1,350,000. Assume that fixed costs remain at $842.400. (1) Compute the unit sales to earn the target Income Choose Numerator: I Choose Denominator = points 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