Oriole Christmas Trees Inc. management is considering introducing a new line of inexpensive Christmas trees. The initial outlay for the project is $$144,000,$ and the company will have to invest $$4,000$ in working capital and $$8,000$ in fixed assets each year during the sixyear life of the project. Annual depreciation and amortization charges for the project will be $$12,000,$ and cash$-$related fixed costs will be $$5,000$ per year. The firm will sell each tree for $$62,$ and the variable cost to produce each tree will be $$33.$ 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 $15$ percent and that the marginal tax rate for the firm is $40$ percent. $($Round final answer to $0$ decimal places, e$.$g$.5,275.$

Number of trees to be produced