A local toolmaker makes the best hammers on the market. The head of the hammer costs S12.11 and the handle costs $4.37. It takes 1.4 minutes to assemble the hammer and the hourly cost is $90.00 for assembly time. The company has fixed operating costs 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 Ss000, How many hammers must they sell? A) 796 B) 735 C) 776 D) 766 E) 768