A heat exchanger where flue gas is flowing in the shell side and oil is flowing in the tube side. It has 44 number of tubes whose diameter is 49.33 mm and 6 meters long made of SS316L. All the 44 tubes are interconnected. The direction of the gas flow is parallel to the oil flow. The shell diameter is 990 mm and its length is 7800 mm made of CS. In the existing scenario, the oil inlet temperature is 50 degrees Celsius and exit temperature is 200 degrees Celsius, and the gas inlet temperature is 500 degrees Celsius and exit temperature is 450 degrees Celsius. The flow rate of oil is 4000 kg/hr and the flow rate of gas is 9600 kg/hr. Consider the specific heat of oil as 0.27 kcal/kg. °C and for gas it is 0.23 kcal/kg. °C. Calculate the number of tubes required if they want to restrict the oil temperature to less than 150 degrees Celsius.