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 $177,200.

Sales (48,000 units)				$	1,056,000
Costs:
Direct materials	$	266,200
Direct labor		241,400
Fixed factory overhead		107,000
Variable factory overhead		151,400
Fixed marketing costs		111,400
Variable marketing costs		51,400			928,800
Pretax income				$	127,200

Multiple Choice

a. 130,533.

b. 54,944.

c. 30,333.

d. 51,400.

e. 102,589.