An educational institution has total direct labor and material costs of $1964 per student. Its fixed costs are $352,800. Total revenues for the year were $1,800,000. It had 800 students in the past...

An educational institution has total direct labor and material costs of $1964 per
student. Its fixed costs are $352,800. Total revenues for the year were $1,800,000.
It had 800 students in the past year. How many students should they accept in the
next year to break even assuming the variable cost margins are equal to this year,
and assuming fixed costs are to increase by $19,000 due to increased rent for
expansion? (round to the nearest whole number).