Exercise 05-12 Computing sales to achieve target income LO C2 Blanchard Company manufactures a single product that sells for $160 per unit and whose total variable costs are $128 per unit. The company's annual fixed costs are $464,000. Management targets an annual pretax income of $800,000. Assume that fixed costs remain at $464,000. (1) Compute the unit sales to earn the target income. Choose Numerator: 1 Choose Denominator: Units to Achieve Target Units to achieve target 1 = (2) Compute the dollar sales to earn the target income. Choose Numerator: Choose Denominator: Dollars to Achieve Target Dollars to achieve target /