Med-First is a medical facility that offers outpatient medical services. The facility is considering offering an additional service, mammography screening tests, on-site. The facility estimates the annual fixed cost of the equipment and skills necessary for the service to be $109,800. Variable costs for each patient processed are estimated at $38 per patient. If the clinic plans to charge $56 for each screening test, how many patients must it process a year in order to break even?