A patient is receiving a constant rate iv infusion of 50 mg/hr theophylline to control an acute episode of bronchial asthma. Theophylline steady state concentration during this infusion was 14 mg/L. You were asked to recommend an oral dosing regimen to achieve an average steady state concentration of 14 mg/L. What will be your recommendation if the bioavailability of the oral preparation is 100% ?