A local tool maker makes the best hammers on the market the head of the hammer cost $12.11 the handle cost $4.37 it takes 1.4 minutes to assemble the hammer and the hourly cost is $90 for assembly time the company has fixed operating cost of $22,310 per month they sell the hammers for three times their total variable cost the company wants to make a monthly profit of that 5000 how many hammers must they sell