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 $102,600.

Sales (40,000 units)				$	1,000,000
Costs:
Direct materials	$	289,300
Direct labor		240,900
Fixed factory overhead		104,500
Variable factory overhead		150,900
Fixed marketing costs		110,900
Variable marketing costs		50,900			947,400
Pretax income				$	52,600

A) 50,900.

B) 47,463.

C) 32,149.

D) 55,585.

E) 37,287.