Exercise 21-12 Computing sales to achieve target income LO C2 Blanchard Company manufactures a single product that sells for $280 per unit and whose total variable costs are $224 per unit. The company's annual fixed costs are $879,200. Management targets an annual pretax income of $1,400,000. Assume that fixed costs remain at $879,200. (1) Compute the unit sales to earn the target income. Choose Denominator: Units to Achieve Target Choose Numerator: Units to achieve target (2) Compute the dollar sales to earn the target income. Choose Numerator: Choose Denominator: Dollars to Achieve Target Dollars to achieve target