Blanchard Company manufactures a single product that sells for $220 per unit and whose total variable costs are $176 per unit. The company's annual fixed costs are $664,400. Management targets an annual pretax income of $1,100,000. Assume that fixed costs remain at $664,400. (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 Harrison Co. expects to sell 280,000 units of its product next year, which would generate total sales of $26,040,000. Management predicts that pretax net income for next year will be $1,330,000 and that the contribution margin per unit will be $17. Complete the below table to calculate the next year's total expected variable costs and fixed costs. HARRISON CO. Forecasted Contribution Margin Income Statement Units per unit 280,000 Contribution margin $ 17 Required information [The following information applies to the questions displayed below.) Hudson Co. reports the contribution margin income statement for 2019. HUDSON CO Contribution Margin Income Statement For Year Ended December 31, 2019 Sales (10, 100 units at $3ee each) Variable costs (10, 100 units at $240 each) Contribution margin Fixed costs Pretax income $3,038, eee 2,424, eee 606, eee 468, eee 138, eee 1. Compute Hudson Co.'s break-even point in units. 2. Compute Hudson Co.'s break-even point in sales dollars. units Break-even point Break-even point 2. Check my we Required information [The following information applies to the questions displayed below.) Hudson Co. reports the contribution margin income statement for 2019. HUDSON CO. Contribution Margin Income Statement For Year Ended December 31, 2019 Sales (10,100 units at $300 each) Variable costs (10,1ee units at $240 each) Contribution margin Fixed costs Pretax income $3,030, eee 2,424, eee 606, 000 468,000 $ 138, eee 1. Assume Hudson Co. has a target pretax income of $167,000 for 2020. What amount of sales (in dollars) is needed to produce this target income? 2. If Hudson achieves its target pretax income for 2020, what is its margin of safety (in percent)? (Round your answer to 1 decimal place.) ave & EXTE Check my For Year Ended December 31, 2019 Sales (10,100 units at $3ee each) Variable costs (19,100 units at $240 each) Contribution margin Fixed costs Pretax income $3,03e, eee 2,424,000 606,000 468, eee $ 138, eee 1. Assume Hudson Co. has a target pretax income of $167,000 for 2020. What amount of sales (in dollars) is needed to produce this target income? 2. If Hudson achieves its target pretax income for 2020, what is its margin of safety (in percent)? (Round your answer to 1 decimal place.) 1. Amount of sales 2. Margin of safety