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 $209,800.

Sales (57,000 units)				$	969,000
Costs:
Direct materials	$	167,800
Direct labor		240,000
Fixed factory overhead		100,000
Variable factory overhead		150,700
Fixed marketing costs		110,700
Variable marketing costs		40,000			809,200
Pretax income				$	159,800

• 127,523.

• 32,415.

• 64,692.

• 40,000.

• 164,185.