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 net income of $161,500. $ 954,000 Sales (53,000 units) Costs: Direct materials Direct labor Fixed factory overhead Variable factory overhead Fixed marketing costs $ 189,800 240,300 101,500 150,300 110,300 50,300 Variable marketing costs 842,500 Net income $ 111,500 34,721. 115,844. 50,300. 85,025. 61,197