Blanchard Company manufactures a single product that sells for $190 per unit and whose total variable costs are $152 per unit. The companys annual fixed costs are $562,400. Management targets an annual pretax income of $950,000.

(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:	/	Choose Denominator:	=	Dollars to Achieve Target
	/		=	Dollars to achieve target