30. The budgeted income statement presented below is for B urkett Corporation for the coming f?sal year of $130,000. Compute the number of units that must be sold in order to achieve a target pretax income Sales (50,000 units) Costs: $1,000,000 Direct materials Direct labor Fixed factory overhead Variable factory overhead Fixed marketing costs Variable marketing costs $270,000 240,000 100,000 150,000 110,000 920,000 $80,000 Pretax income A. 53,165. B. 81,250. C. 36,207 D. 50,000. E. 58,621. 31. A document in a job order costing systom that is used to record the costs of producing a job is a(n): A Job cost sheet. B. Job lot. C. Finished goods summary. D. Process cost system. E. Units-of-production sheet