30
Just do the math ...
109 trucks, each accumulating 24,070 miles annually ???
149 drivers, each accumulating 17,608 miles annually ???
Seems "odd" doesn't it ... LOL
When they get audited they will get got for the false reporting of power units and miles, don't know why people do this, recently saw a local carrier with 12 Mil reported miles with 20 trucks listed.