Clemens Business Consulting provides management-consulting evaluations for clients at a price of $15,000 upon completion. Clemens has variable costs of $10,000 per evaluation and fixed costs of $90,000 per month. Last month, Clemens had an operating income of $21,000. Clemens has an effective tax rate of 20%. If Clemens would like to attain its net income goal of $80,000 next month, how many consulting evaluations will the firm need to complete?
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