Blanchard Company manufactures a single product that sells for $$136$ per unit and whose total variable costs are $$102$ per unit. The company$$s annual fixed costs are $$496,400.$ Management targets an annual pretax income of $$850,000.$ Assume that fixed costs remain at $$496,400.$Blanchard Company manufactures a single product that sells for $$136$ per unit and whose total variable costs are $$102$ per unit. The

company's annual fixed costs are $$496,400.$ Management targets an annual pretax income of $$850,000.$ Assume that fixed costs

remain at $$496,400.$

$(1)$ Compute the unit sales to earn the target income.