Emma Jones contracted with the publisher of a GMAT test preparation manual package to sell the review materials at college fairs. She can purchase the book from the wholesaler at $71 per package, with the privilege of returning all unsold packages and receiving a $71 refund per package. She plans to sell the packages for $235 each. She also knows that she must pay $2820 to the organizers of the college fair for the booth rental. She will incur no other costs. Emma is considering an option whereby instead of paying a fixed cost of $2820 to rent the booth, she would pay a lower fixed cost plus a commission based on sales. If fixed costs are reduced by 55 percent and the commission is 15 percent of sales, what is the new break even quantity for Emma?