SBD Phone Company sells its waterproof phone case for $122 per unit. Fixed costs total $212,000, and variable costs are $47 per unit. Compute the units of product that must be sold to earn pretax income of $235,000. Choose Numerator: Total fixed costs plus pretax income Units to be sold to achieve targeted income Choose Denominator: = Units to Achieve Target Contribution margin per unit = Units to achieve target 0