The budgeted income statement presented below is for Griffith Corporation for the coming fiscal year. If Griffith Corporation's income tax rate is 40%, compute the number of units that must be ld in order to achieve a target pretax income of $194,800 $952,000 Sales (56,000 units) 0156:46 Costs Direct materials Direct labor Fixed factory overhead Variable factory overhead Fixed marketing costs Variable marketing costs $151,800 240,600 103,000 50,600 110,600 50,600 807,200 $144,800 Pretax income