Visible Stars in the Night Sky

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The number of visible stars in the night sky, T, can be estimated by the formula

where N is the number of stars counted through a tube with length L, in centimeters, a mouth of area A, in square centimeters. Based on the formula, what is the estimated number of visible stars in the night sky if 240 stars are observed through a tube 10 feet long with a mouth of radius of 4 feet? (1 foot = 30.48 centimeters)