Exercise 18-12 Computing sales to achieve target income LO C2 Blanchard Company manufactures a single product that sells for $180 per unit and whose total variable costs are $135 per unit. The company's annual fixed costs are $562,500. Management targets an annual pretax income of $1,012,500. Assume that fixed costs remain at $562,500. (1) Compute the unit sales to earn the target income. Choose Numerator: 1 Choose Denominator: Units to achieve target Units to achieve target 1 = 0 (2) Compute the dollar sales to earn the target income. Choose Numerator: 1 Choose Denominator: Dollars to achieve target Dollars to achieve target 1 = 0