You are constructing an embankment of 199,611 cubic yards of material with a required moisture content of 10% and a specified dry weight of 2,413 lbs/cy. The embankment is 3 miles long and needs to be placed in 6 inch lifts. The material in its bank state has a 5% water content and a dry unit weight of 2,018 lbs/cy. How many Bank Cubic Yards will be required to complete this embankment (round your answer to the nearest whole yard)?