Blanchard Company manufactures a single product that sells for $184 per unit and whose total variable costs are $138 per unit. The company's annual fixed costs are $699,200. Management targets an annual pretax income of $1,150,000. Assume that fixed costs remain at $699,200. (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: 1 Choose Denominator: Dollars to Achieve Target Dollars to achieve target