(LO8) The budgeted income statement presented below is for Burkett Corporation for the coming fiscal year. Compute the number of units that must be sold in order to achieve a target pretax income of $177,200.

 

        Sales (48,000 units)       $ 1,056,000 Costs:           Direct materials $ 266,200       Direct labor   241,400       Fixed factory overhead   107,000       Variable factory overhead   151,400       Fixed marketing costs   111,400       Variable marketing costs   51,400     928,800 Pretax income       $ 127,200

Multiple Choice

• 130,533.
• 102,589.
• 51,400.
• 54,944.
• 30,333.