The Kendikei Literary Guild is planning its annual gala. The gala committee has assembed the following expected costs for the event:

Dinner (per person) $ 21Favors and program (per person) $ 2Band $ 1,275Rental of ballroom $ 510Professional entertainment during intermission$ 1,020Tickets and advertising $ 2,295

The committee members would like to charge $40 per person for the evening's activities.

What is the break-even point for the gala (in terms of the number of people who must attend)?