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Emma Jones contracted with the publisher of a GMAT test preparation manual package to sell the review materials at college fairs. She can purchase the book from the wholesaler at $86 per package, with the privilege of returning all unsold packages and receiving a $86 refund per package. She plans to sell the packages for $215 each. She also knows that she must pay $3010 to the organizers of the college fair for the booth rental. She will incur no other costs. How many packages should Emma sell at the college fair in order to earn an operating profit of $3182?

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