Question 1046528
Let the number of hats you have to produce x. 
What I understand you are saying is that you have to amortize 8,000 in supplies and equipment, and you have a variable cost of 4.95 per hat. If this is the case:
8,000+4.95x = 5x
8,000 = 0.05x
8,000/0.05 = x
x = 160,000 hats