Rain & Shine sells one type of rain jacket.

Unit data (per jacket) Sales price......................... $40.00 Cost of jacket..................... $23.00 Sales commissions............. 5% of sales price

Annual costs Rent................................... $60,000 Salaries.............................. $100,000 Advertising......................... $20,000

If Rain & Shine wants to have an operating income of $40,000, how many jackets does it need to sell? (Round to the nearest whole number)