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 $143,900. Sales (45,000 units) $ 990,000 Costs: Direct materials $ 236,200 Direct labor 241,100 Fixed factory overhead 105,500 Variable factory overhead 151,100 Fixed marketing costs 111,100 Variable marketing costs 51,100 896,100 Pretax income $ 93,900