A local toolmaker makes the best hammers on the market. The head of the hammer costs $20.75 and the handle costs $3.17. It takes 1.4 minutes to assemble the hammer and the hourly cost is $77 for assembly time. The company has fixed operating costs of $27998 per month. They sell the hammers for three times their total variable cost. The company wants to make a monthly profit of $11069. How many hammers must they sell? Round to the nearest whole number