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 $218,000. Sales (58,000 units) Costs: Direct materials Direct labor Fixed factory overhead Vanable factory overhead Fixed marketing costs Variable marketing costs Pretax income 32,545. 172.394. O 50,800 65.576 134,970. $ 160,800 $ 986,000 240,800 104.000 150,800 110,800 50,800 818,000 $ 168,000