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 $$133,800.$

$$

Sales $(41,000$ units$)$ $ $984,000$

Costs:

Direct materials $ $235,800$

Direct labor $241,600$

Fixed factory overhead $108,000$

Variable factory overhead $151,600$

Fixed marketing costs $111,600$

Variable marketing costs $51,600900,200$

Pretax income $ $83,800$