QS 18-9 CVP analysis and target income LO P2 SBD Phone Company sells its waterproof phone case for $114 per unit. Fixed costs total $222.000, and variable costs are $34 per unit. Compute the units of product that must be sold to earn pretax income of $200,000. Units to be sold to achieve targeted Income Choose Denominator: Choose Numerator: Units to achieve target Units to achieve target