Ivanhoe Christmas Trees Inc. management is considering introducing a new line of inexpensive Christmas trees. The initial outlay for the project is $$182,000,$ and the company will have to invest $$5,000$ in working capital and $$10,000$ in fixed assets each year during the six$-$year life of the project. Annual depreciation and amortization charges for the project will be $$16,000,$ and cash$-$related fixed costs will be $$6,000$ per year. The firm will sell each tree for $$78,$ and the variable cost to produce each tree will be $$42.$ Calculate the number of trees that the firm must produce and sell in order to break even economically. Assume that the appropriate cost of capital for the project is $20$ percent and that the marginal tax rate for the firm is $35$ percent. $($Round final answer to $0$ decimal places, e$.$g$.5,275.)$

Number of trees to be produced