The Weigh-ho Tow-em-Away Towing Service (WTTS) tows vehicles. The company has contracts with various auto clubs. Employees tow for individuals, restaurants, and bars, and they prowl the parking lots of banks on football weekends looking for opportunities to tow away vehicles parked in marked private parking spaces. Price and cost data projected for a one-year period are as follows. These data do not include any payments to the owner for services rendered. (Note: If rounding is required, round up to the nearest integer.)

Weighted average price per tow	$80
Weighted average variable costs per tow
Labor	$15
Other variable costs (fuel, etc.)	$ 5
Annual fixed costs
Equipment maintenance and depreciation	$24,000
Selling and administrative costs The owner is also considering the possibility of providing towing services for another company as a subcontractor. If she accepts this work, she will negotiate a guaranteed minimum number of tows in return for accepting a lower fee of $60. She estimates that one in four tows will be as a subcontractor for the lower fee of $60, and the remaining three in four tows will come through her own business at the weighted average price per tow of $80. She believes that variable costs per unit and total fixed costs will be unchanged by the decision to accept the work as a subcontractor. How many tows will she need to perform in a year as a subcontractor to attain the break-even point (i.e., do not include any additional payment to the owner)? (Note: If rounding is required, round up to the nearest integer.)	$24,000