Your company has purchased a new track hoe for $100,000. The track hoe can be billed out at $105.00 per hour, has an hourly operation cost of $33.00 and a useful life of four years. At the end of four years, the track hoe has a salvage value of $20,000. The operator cost is $37.00 per hour. Using a MARR of 21%, what is the minimum number of hours that must be billed each year in order for your company to break even.