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

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