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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 net income of $112,800. Sales (41,000 units) Costs Direct materials Direct labor Fixed factory overhead Variable factory overhead Fbed marketing costs Variable marketing costs Net Income 241,000 105,000 151.000 111.000 51.000 65,815 46,212 31.765 48.353 51,000