Blanchard Company manufactures a single product that sells for $280 per unit and whose total variable costs are $224 per unit. The company's annual fixed costs are $879,200. Management targets an annual pretax income of $1,400,000. Assume that fixed costs remain at $879.200. (1) Compute the unit sales to earn the target income. Choose Numerato 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 Targetti Dollars to achieve target