SBD Phone Company sells its waterproof phone case for $118 per unit. Fixed costs total $242,000, and variable costs are $42 per unit Compute the units of product that must be sold to earn pretax income of $214,000 Units to be sold to achieve targeted income Choose Denominator: Choose Numerator - Units to Achieve Target Units to achieve target Blanchard Company manufactures a single product that sells for $190 per unit and whose total variable costs are $152 per unit. The company's annual fixed costs are $562,400. Management targets an annual pretax income of $950,000. Assume that fixed costs remain at $562.400. (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 Blanchard Company manufactures a single product that sells for $140 per unit and whose total variable costs are $112 per unit. The company's annual fixed costs are $623,000. The sales manager predicts that annual sales of the company's product will soon reach 39,300 units and its price will increase to $193 per unit. According to the production manager, variable costs are expected to increase to $133 per unit, but fixed costs will remain at $623.000. The income tax rate is 30% What amounts of pretax and after-tax income can the company expect to earn from these predicted changes? Prepare a forecasted contribution margin income statement BLANCHARD COMPANY Forecasted Contribution Margin Income Statement Units S per unit