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 $112,800. $984,000 Sales (41,000 units) Costs: Direct materials Direct labor Fixed factory overhead Variable factory overhead Fixed marketing costs Variable marketing costs $262,200 241,000 105,000 151,000 111,000 51,000 921,200 62,800 Pretax income Multiple Choice 31,765. 51,000