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