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 $132,000. Sales (50,000 units) $ 1,000,000 Costs: Direct materials $ 270,000 Direct labor 230,000 Fixed factory overhead 100,000 Variable factory overhead 150,000 Fixed marketing costs 104,000 Variable marketing costs 50,000 904,000 Pretax income $ 96,000