Coach shaw is buying baseball equipment for his team. he gets a reduced rate if he buys 8 baseballs for every 3 batting helmets. the reduced rate is $2.25 per baseball and $22.50 per helmet. the sales tax on each item is 6%. coach shaw has $400 in his budget to buy baseballs and helmets. what is the greatest number of baseballs and helmets he can buy at the reduced rate if the ratio of baseballs to helmets is 8: 3?