You are given the following information about We$-$Save$-$Um Animal Rescue $($WSU$)$:

Number of dogs rescued and placed by WSU$-600$

Average length of stay for a dog$-10$ days

Daily cost of feeding one dog$-$ $$\mathrm{.}90$

Number of veterinary visits per dog$-1\mathrm{.}2$

Cost per veterinary visit$-$ $$35$

Cost of spay$/$neuter and transportation per dog rescued $-$ $$45$

Cost of the kennel and related equipment$-$ $$300,000$

Useful life of the kennel and related equipment$-20$ years

WSU uses straight$-$line depreciation.

Salvage value of the kennel and related equipment$-$ $$0$

WSU has three full$-$time employees $-$ an executive director who earns $$40,000$ per year, an evaluator$/$trainer who earns $$30,000$ per year, and a kennel manager who earns $$25,000.$ Fringe benefits equal $25$ percent of each employee's annual salary.

WSU expects to place all of the dogs that it takes into the program by the last day of the fiscal year. It charges an adoption fee of $$225$ per dog. Experience has shown that $15$ percent of the people elect to make an additional donation to WSU at the time of adoption. Historically, these extra donations have averaged $$200.$ In addition, WSU has an active fundraising program and expects to raise $$40,000$ in donations during the fiscal year.

The executive director wants to know how many dogs she has to place next year to break even. Calculate WSU's break$-$even.