Julianna Abdallah owns and operates FirstCakes, a bakery that creates personalized birthday cakes for a childs first birthday. The cakes, which sell for $56 and feature an edible picture of the child, are shipped throughout the country. A typical months results are as follows:

Sales revenue		$866,320
Variable expenses		649,740
Contribution margin		216,580
Fixed expenses		102,620
Operating income		$ 113,960

Assuming a 25% tax rate, how many cakes will Julianna Abdallah have to sell if she wants to earn $161,700 in net income each month? (Round answer to 0 decimal places, e.g. 5,275.)