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 $140,300.

Sales (51,000 units)		$1,020,000
Costs:
Direct materials	$278,800
Direct labor	240,100
Fixed factory overhead	100,500
Variable factory overhead	150,100
Fixed marketing costs	110,100
Variable marketing costs	50,100	929,700
Pretax income		$90,300

35,695.

94,622.

50,100.

59,475.

66,520.