The borrow material to construct an embankment has a dry unit weight $(\backslash$gamma d$)$ of $87\mathrm{.}0$ pcf and a water content of $5\mathrm{.}5\%$ The specific gravity of the solids is $2\mathrm{.}64$ The contract specifications require that the soil be placed in the fill at a dry unit weight $(\backslash$gamma d$)$ of $114$ pcf and a water content of $5\%.$ How many cubic yards of borrow materials are required to construct an embankment having a $75,000\mathrm{.}00$ ccy net volume?