(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 $143,900.

Sales (45,000 units) $ 990,000

Costs:

Direct materials $ 236,200

Direct labor 241,100

Fixed factory overhead 105,500

Variable factory overhead 151,100

Fixed marketing costs 111,100

Variable marketing costs 51,100 896,100

_____ _______

Pretax income $ 93,900

Multiple Choice

• 73,045.
• 97,161.
• 51,100.
• 31,391.
• 52,246.