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 income of $140.300 Sales (51,000 units) Costa Direct materials Direct labor $278,800 5 1,020,000 240,100 Fixed factory overhead 100,500 Variable factory overhead 150,100 Fixed marketing costs 110,100 Variable marketing costs 50,100 929,700 Income $ 90,300