QS 18-9 CVP analysis and target income LO P2 SBD Phone Company sells its waterproof phone case for $96 per unit. Fixed costs total $167,000, and variable costs are $36 per unit. Compute the units of product that must be sold to earn pretax income of $203,500 Answer is not complete. Units to achieve Choose Numerator: Choose Denominator: Total fixed costs plus pretax Contribution margin per Units to a chieve target