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 $165,900. $987,000 Sales (47,000 units) Costs: Direct materials Direct labor Fixed factory overhead Variable factory overhead Pixed marketing costs Variable marketing costs Pretax income $209,400 241,300 106,500 151,300 111,300 51,300 871,100 $115,900