A computer repair company charges an hourly labor rate of $40 in addition to the cost of parts needed to fix a computer. A sales tax rate of 5.5% is assessed on the cost of the parts, but not on the labor cost. Nancy had her computer repaired by the company and the total bill came to $183.30. If it took 3 hours to do the repair, what was the cost of parts needed to fix her computer, rounded to the nearest whole dollar? Write an equation and explain how you used it to find your answer.