The LA legal advisory services providing assistance to its clients with legal and regulatory issues. The legal firm has reported fixed costs of $8,420 and incurs $56.80 cost per client visit. Compute the number of clients to be served to attain the break-even point when the service fee is $87.65 per client. (Round off the intermediate calculations to two decimal places and the final answer to the nearest whole number.)

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The clients required to be served to attain the break-even point are 249.

The clients required to be served to attain the break-even point are 296.

The clients required to be served to attain the break-even point are 360.

The clients required to be served to attain the break-even point are 273.