Dolphin Swimming Pools sells and installs above ground swimming pools as well as pool accessories. For the current year, they estimate that they would sell and install 200 pools at $5,000 each. Each pool costs Dolphin $4,400 in materials and installation costs. They also expect to sell $800,000 in Accessories. Accessories generate a margin of 30%. Fixed costs (such as the showroom and administration) are $200,000.

Calculate the Break Even Point in number of swimming pools (assuming that the mix of pools and accessories remains constant).