Blanchard Company manufactures a single product that sells for $280 per unit and whose total variable costs are $224 per unit. The companys 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. Units to Achieve Target Choose Numerator: Choose Denominator: = Units to achieve target / (2) Compute the dollar sales to earn the target income. Dollars to Achieve Target Choose Numerator: Choose Denominator: Dollars to achieve target /