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The Night & Day Guitar company is a manufacturer of custom guitars. The selling price for one of their guitars is $1077 with direct materials

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The Night & Day Guitar company is a manufacturer of custom guitars. The selling price for one of their guitars is $1077 with direct materials and direct labor costing $205 and $284 per guitar respectively. The fixed manufacturing costs for the Night & Day Guitar company are $9431 and the variable overhead is $43 per unit. The fixed and variable selling expenses are $1887 and $54 per guitar respectively. The variable shipping costs per guitar are $115. Remaining fixed period costs are $1427. If the night and day company want to earn $6059 during the period, how many guitars does in need to sell? Round you answer to one decimal place

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