Exercise 21-12 Computing sales to achieve target income LO C2 Blanchard Company manufactures a single product that sells for $240 per unit and whose total variable costs are $180 per unit. The company's annual fixed costs are $954,000. Management targets an annual pretax income of $1,500,000. Assume that fixed costs remain at $954,000. (1) Compute the unit sales to earn the target income. Choose Numerator: Choose Denominator: = Units to Achieve Target Fixed costs plus pretax income 1 Contribution margin per unit = Units to achieve target 0 (2) Compute the dollar sales to earn the target income. Choose Numerator: Fixed costs plus pretax income 1 Choose Denominator: = Dollars to Achieve Target Contribution margin ratio = Dollars to achieve target 0