Maria Miller owns and operates SheridanCakes, a bakery that creates personalized birthday cakes for a child's first birthday. The cakes, which sell for $40 and feature an edible picture of the child, are shipped throughout the country. A typical month's results are as follows: Sales revenue $784,000 Variable expenses 588,000 Contribution margin 196,000 Fixed expenses 108,000 Operating income $ 88,000 Assuming a 25% tax rate, how many cakes will Maria Miller have to sell if she wants to earn $113,700 in net income each month? (Round answer to O decimal places, e.g. 5,275.) cakes