The Night \& Day Guitar company is a manufacturer of custom guitars. The selling price for one of their guitars is $965 with direct materials and direct labor costing $216 and $264 per guitar respectively. The fixed manufacturing costs for the Night \& Day Guitar company are $8,758 and the variable overhead is $34 per unit. The fixed and variable selling expenses are $1,696 and $54 per guitar respectively. The variable shipping costs per guitar are $141. Remaining fixed period costs are $1,496. If the night and day company want to earn $6,886 during the period, how many guitars does in need to sell? Round you answer to one decimal place