Brooke Motors is a small car dealership on average it sells a car for 27000 which it purchases from the manufacturer for 23000. Each month Brooke motors pays 48200 in rent and utilities and 68000 for salespeoples salaries. In addition to their salaries salespeople are paid a commission of 600 for each car they sell. Brooke motors also spends 13000 each month for local advertisements. Its tax rate is 40%.

How many cars must Brooke motors sell each month to break even.