Blanchard Company manufactures a single product that sells for
$208 per unit and whose total variable costs are $156 per unit. The
company’s annual fixed costs are $806,000. Management targets an
annual pretax income of $1,300,000. Assume that fixed costs remain
at $806,000.


(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 





