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 $140,300.

Sales (51,000 units)				$	1,020,000
Costs:
Direct materials	$	278,800
Direct labor		240,100
Fixed factory overhead		100,500
Variable factory overhead		150,100
Fixed marketing costs		110,100
Variable marketing costs		50,100			929,700
Pretax income				$	90,300