Lee, one of Smart Sports’ clothing suppliers, is considering upgrading his cutting equipment. Currently, he has a manually intensive cutting process, but this could be more efficient with new cutting tools. Patterns are laid onto the material, and then ten layers of material are cut by hand before the garments are made on sewing machines. Each tool would cost £750 and would save ten minutes for every set of ten garments. He employs staff at a rate of £8.50 per hour. How many garments will he need to cut in his first year in order to break-even?