Exercise 3.35 The following budget data apply to Headland's Nutrition: Sales (100,000 units) Costs Direct materials Direct labour $1,000,000 $270,000 230,000 Fixed factory overhead 100,000 Variable factory overhead 190,000 Marketing and administration Total costs 120,000 Budgeted pretax income $910,000 $90,000 Direct labour workers are paid hourly wages and go home when there is no work. The marketing and administration costs include $60,000 that varies proportionately with production volume. Assume that sales and production volumes are equal. Your answer is incorrect. Try again. Compute the number of units that must be sold to achieve a target after-tax income of $126,000, assuming a tax rate of 40%. (Round answer to whole amounts, e.g. 5,275.) Units at target level units