Exercise 21-12 Computing sales to achieve target income LO C2 Blanchard Company manufactures a single product that sells for $136 per unit and whose total variable costs are $102 per unit. The company's annual fixed costs are $496,400. Management targets an annual pretax income of $850,000. Assume that fixed costs remain at $496,400. (1) Compute the unit sales to earn the target income. Choose Numerator: Choose Denominator: = Units to Achieve Target 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