QS 18-9 CVP analysis and target income LO P2 SBD Phone Company sells its waterproof phone case for $108 per unit. Fixed costs total $227,000, and variable costs are $48 per unit. Compute the units of product that must be sold to earn pretax income of $203,500. Units to be sold to achieve targeted income Choose Numerator: Choose Denominator: Total fixed costs plus pretax income Contribution margin per unit 60 = = = Units to achieve target Units to achieve target