Dr$.$ Gulakowicz is an orthodontist. She estimates that adding two new chairs will increase fixed costs by $$148,000,$ including the annual equivalent cost of the capital investment and the salary of one

more technician. Each new patient is expected to bring in $$3,060$ per year in additional revenue, with variable costs estimated at $$1,050$ per patient. The two new chairs will allow Dr$.$ Gulakowicz to

expand her practice by as many as $190$ patients annually. How many patients would have to be added for the new process to break even?

The break$-$even volume is

patients. $($Enter your response rounded to the nearest whole number.$)$