Below is an context that describes a sql query, paired with an question that provides further information. Write an answer that appropriately completes the request.  # noqa: E501
### Context:
CREATE TABLE table_28846752_8 (average VARCHAR)
### Question:
How many entries is under 50s column when the average is 39.60?
### Answer:
SELECT 50 AS s FROM table_28846752_8 WHERE average = "39.60"