Blanchard Company manufactures a single product that sells for $310 per unit and whose total variable costs are $248 per unit. The company's annual fixed costs are $992,000. Management targets an annual pretax income of $1,550,000. Assume that fixed costs remain at $992,000 (1) Compute the unit sales to earn the target income. Choose Denominator: Units to Achieve Target Units to achieve target Choose Numerator (2) Compute the dollar sales to earn the target income. Dollars to Achieve Target Dollars to achieve target Choose Denominator Choose Numerator