Merriane owns a massage spa in Boracay. The rate per hour of massage in her spa is Php 350. For every hour of massage, she spends around Php 45 for massage oils, welcome tea, disposable towels, etc. She also calculated her monthly fixed costs at Php 42,700 for the wages of masseuse, rent, and utilities. How many hours of massage in one month must she carry to be able to breakeven?​