Below is the list of tables from the database along with their columns and datatype. Need to generate an accurate SQL query for the question.
Only use the columns present in the respective table. Only use the columns which are required to generate the SQL query. Only use table joins if required and not otherwise.

### Tables ###
TABLE: CREATE TABLE table_28846752_8 (average VARCHAR)

### Question ###
How many entries is under 50s column when the average is 39.60?

### Accurate SQL ###

SELECT 50 AS s FROM table_28846752_8 WHERE average = "39.60"