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 $172,400. $1,026,000 Sales (54,000 units) Costs: Direct materials Direct labor Fixed factory overhead Variable factory overhead Fixed marketing costs Variable marketing costs Pretax income $250,000 240,400 102,000 150,400 110,400 50,400 903,600 $ 122,400 Multiple Choice o 50,400 O 34,258. O 126,755. O 94,594. 62,065