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: Choose Denominator: Fixed costs plus pretax income Contribution margin per unit Units to achieve Target Units to achieve target (2) Compute the dollar sales to earn the target Income. Choose Numerator: Choose Denominator: (Fixed costs plus pretax income 1 Contribution margin ratio Dollars to Achieve Target Dollars to achieve target