The budgeted income statement presented below is for Griffith Corporation for the coming fiscal year: Sales (50,000 units) Costs: Direct materials Direct labor Fixed factory overhead Variable factory overhead Fixed marketing costs Variable marketing costs Pretax income Select one: $270,000 240.000 a. 53,165. b. 81,250. c. 36,207. d. 50,000. e. 58,621. $1,000,000 If Griffith Corporation's income tax rate is 40%, compute the number of units that must be sold in order to achieve a target pretax income of $130,000. 100,000 150,000 110,000 50,000 920,000 $ 80,000