Asher Hyatt owns and operates BabyCakes, a bakery that creates personalized birthday cakes for a childs first birthday. The cakes, which sell for $60 and feature an edible picture of the child, are shipped throughout the country. A typical months results are as follows:

Sales revenue $863,400

Variable expenses 647,550

Contribution margin 215,850

Fixed expenses 115,200

Operating income $100,650

How many cakes will Asher Hyatt have to sell if she wants to earn $118,245 in operating income each month?