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 $161,500. $954,000 Sales (53,000 units) Costa Direct materials Direct labor Fixed factory overhead Variable factory overhead Pixed marketing costs Variable marketing costs Pretax income $189,800 240,300 101,500 150,300 110,300 50,300 842,500 $111,500