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 $156,000. Sales (43,000 units) $ 989,000 Costs: Direct materials $ 216,800 Direct labor 241,800 Fixed factory overhead 109,000 Variable factory overhead 151,800 Fixed marketing costs 111,800 Variable marketing costs 51,800 883,000 Pretax income $ 106,000 Multiple Choice