Company A sells hats for $11 per hat plus a fixed $7 shipping and handling fee. Company B sells hats for $8 per hat plus a fixed $16 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?