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 $133,800.

Sales (41,000 units)				$	984,000
Costs:
Direct materials	$	235,800
Direct labor		241,600
Fixed factory overhead		108,000
Variable factory overhead		151,600
Fixed marketing costs		111,600
Variable marketing costs		51,600			900,200
Pretax income				$	83,800