A local toolmaker makes the best hammers on the market. The head of the hammer costs $$12\mathrm{.}11$ and the handle costs $$4\mathrm{.}37.$ It takes $1\mathrm{.}4$ minutes to assemble the hammer and the hourly cost is $$90\mathrm{.}00$ for assembly time. The company has fixed operating costs of $$27310$ per month. They sell the hammers for three times their total variable cost. How many hammers must they sell to break even?

Select one:

a$.768$

b$.735$

c$.796$

d$.776$

e$.766$