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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

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 $167,400.

Sales (44,000 units) $ 968,000
Costs:
Direct materials $ 183,500
Direct labor 241,900
Fixed factory overhead 109,500
Variable factory overhead 151,900
Fixed marketing costs 111,900
Variable marketing costs 51,900 850,600
Pretax income $ 117,400

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