Living in Erath county, the "Cowboy Capital of the World", you have decided to start a business that uses abundant natural resources - manure - to produce natural fertilizer. But your fertilizer only starts with natural ingredients, to which you add plant nutrients and vitamins. To convey the message of high content fertilizer, your new product sell under the trade name of Full-O-Vit (meaning full of vitamins). At present, you sell the fertilizer only in 50 lbs sacks. The price and costing information for your product can be found in the table below. Based on that information, how many bags of fertilizer will you have to produce for your business to break even? (Please round up to the nearest bag.) Selling price per bag $16.30 Variable cost per bag $6.19 Total fixed operating costs $194,650 Interest expense $95,139 Tax rate (average tax rate) 36%