Exercise 18-12 Computing sales to achieve target income LO C2 Blanchard Company manufactures a single product that sells for $208 per unit and whose total variable costs are $156 per unit. The company's annual fixed costs are $806,000. Management targets an annual pretax income of $1,300,000. Assume that fixed costs remain at $806,000 (1) Compute the unit sales to earn the target income. Choose Numerator. Choose Denominator: Contribution margin ratio Units to Achieve Target Units to achieve target (2) Compute the dollar sales to earn the target income. Choose Numerator: Choose Denominator: Contribution margin per unit Dollars to Achieve Target Dollars to achieve target 1 of 1 Next