The Night & Day Guitar company is a manufacturer of custom guitars. The selling price for one of their guitars is $946 with direct materials and direct labor costing $245 and $306 per guitar respectively. The fixed manufacturing costs for the Night & Day Guitar company are $8,680 and the variable overhead is $37 per unit. The fixed and variable selling expenses are $1,537 and $77 per guitar respectively. The variable shipping costs per guitar are $135. Remaining fixed period costs are $1.440. During the period, Night and Day sold 149 guitars, What was the break even sales point in guitars for the Night and Day company during the period? Round your answer to one decimal place