MC Qu. 96 The budgeted income statement... 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 $130,000. $1,000,000 Sales (50,000 units) Costs: Direct materials Direct labor Fixed factory overhead Variable factory overhead Fixed marketing costs Variable marketing costs Pretax income $270,000 240,000 100,000 150,000 110,000 50,000 920,000 80,000 $