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 $$34,000$ per year, how many billable hours do they need to provide, given the information shown below?

Variable costs

$$52/$hour

Capacity costs $$87,000$

Other SG&A expenses $$50,000$

Selling price

$$90/$hour

Billable hours hours