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. $968,000 Sales (44,000 units) Costs: Direct materials Direct labor Fixed factory overhead Variable factory overhead Fixed marketing costs Variable marketing costs Pretax income $183,500 241,900 109,500 151,900 111,900 51,900 850,600 $117,400 95,660. O O 50,494. O 28,753. 120,257 O O 51,900. RE A product sells for $30 per unit and has variable costs of $15.75 per unit. The fixed costs are $983,250. If the variable costs per unit were to decrease to $14.80 per unit, fixed costs increase to $1,048,800, and the selling price does not change, break-even point in units would: WILL O Increase by 23,204. O Decrease by 23,204. O Increase by 2,185. Equal 6,000. O Not change