The budgeted income statement presented below is ior B units that must be sold in order to achieve a target pretax income of $154800. 13 Sales (46,000 units) Costs: $966,000 Direct materials Direct labor Fixed factory overhead Variable factory overhead Pixed marketing costs Variable marketing costs $200,400 241,200 106,000 151,200 111,200 51,200 861,200 $104,800 Pretax income Multiple Choice 82,686. 51,200