Tablework Inc. produces tables which it sells for $200 each. The company's only variable costs are materials and labor and its only fixed cost is factory rent. For the upcoming year, Tablework has signed a contract with its suppliers and materials costs will be $26 per leg. The company's combined state and federal tax rate is 50%.

Note: It takes one labor hour to produce each table.

Rate/hour

Labor cost: $100

Total Amount

Factory Rent $220,000

How many tables will the company need to sell next year to earn a target operating income of $50,000, after taxes?