Blanchard Company manufactures a single product that sells for $208 per unit and whose total variable costs are $156 per unit. The company targets an annual after-tax income of $1,040,000. The company is subject to a 20% income tax rate. Assume that fixed costs remain at $806,000.

Pre-Tax income:

Fixed cost+pretax income to earn unit sales the target after-tax net income:

Fixed cost +pretax income to earn dollar sales after tax income: