I could use some help with this

Steven Garcia is a young entrepreneur preparing to start a company that will sell floating lounge chairs for use in private pools. As part of a loan package, the bank has asked him to prepare a business plan that includes a breakeven analysis. The lounge chairs will sell for $77 each and variable costs per unit are expected to be $37. Steven anticipates incurring $602,000 in fixed costs per year. If Steven wants to generate apnual operating income of $58,600, how many lounge chairs must he sell? chairs