Five experienced business professionals operate their own consulting firm to help other businesses improve their operations. If the firm would like to generate an operating income of $$184,600$ per year, how many billable hours do they need to provide, given the information shown below?

$\backslash$table$[[$Variable costs,$$47,$hour$],[$Capacity costs,$$100,000,],[$Other SG&A expenses,$$57,000,],[$Selling price,$$108,/$hour$]]$

Billable hours hours