Company A sells hats for 11 dollars per hat plus a fixed 7 dollars shipping and handling fee. Company B sells hats for 8 dollars per hat plus a fixed 16 dollars shipping and handling fee. The marketing director of company A wants to set up a system of equations to find the number of hats for which the total cost of an order for the two companies is the same. He uses the variables x and y He lets y represent the total cost of an order. What will x represent?