Erin is renting chairs and a tent for a party. She can rent from A-1 Rental or Tonka Tents. A-1 Rental charges $1.32 per chair, plus $61.23 for the tent. Tonka Tents charges $1.57 per chair, plus $57.48 for the tent. How many chairs will Erin need to rent for the cost of the rentals to be the same?

Let C be the number of chairs Erin needs to rent.

The cost from A-1 Rental is 1.32C + 61.23.
The cost from Tonka Tents is 1.57C + 57.48.
To find the number of chairs needed for the cost to be the same, solve the equation:
1.32C + 61.23 = 1.57C + 57.48.
Subtract 1.32C from both sides: 61.23 = 0.25C + 57.48.
Subtract 57.48 from both sides: 3.75 = 0.25C.
Divide both sides by 0.25: C = 15. Answer: \boxed{15}.