Blanchard Company manufactures a single product that sells for $240 per unit and whose total variable costs are $180 per unit. The company's annual fixed costs are $954,000. Management targets an annual pretax income of $1,500,000. Assume that fixed costs remain at $954,000. (1) Compute the unit sales to earn the target income. Choose Numerator: ' / Choose Denominator: Contribution margin per unit 2,454,000 1 Fixed costs plus pretax income. $ Units to Achieve Target Units to achieve target 0 (2) Compute the dollar sales to earn the target income. Choose Numerator: Choose Denominator: Dollars to Achieve Target Dollars to achieve target