(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 $165,900.

Sales (47,000 units) $987,000

Costs:

Direct materials $209,400

Direct labor 241,300

Fixed factory overhead 106,500

Variable factory overhead 151,300

Fixed marketing costs 111,300

Variable marketing costs 51,300 871,100

Pretax income $115,900