A local toolmaker makes the best hammers on the market. The head of the hammer costs $$\mathrm{}32\mathrm{.}11$ and the handle costs $$4\mathrm{.}37.$ It takes $1\mathrm{.}4$ minutes to assemble the hammer and the hourly cost is $$\mathrm{}\mathrm{}59.00$ for assembly time. The company has fixed operating costs of $$27310$ per month. They sell the hammers for three times their total variable cost. How many hammers must they sell to break even?