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 $130,000.

Sales (50,000 units) $ 1,000,000

Costs:

Direct materials $ 270,000

Direct labor 240,000

Fixed factory overhead 100,000

Variable factory overhead 150,000

Fixed marketing costs 110,000

Variable marketing costs 50,000 920,000

Income $ 80,000

a. 53,165.

b. 81,250.

c. 36,207.

d. 50,000.

e. 58,621.