E = margin of error
z-critical = z-score for desired level of confidence
s = given standard deviation
n = sample size to be computed
E = z-critical * s/n^1/2
n^1/2 = z-critical * s/E
n = (z-critical*s/E)^2
n = (z-critical * s/E)^2, where z-critical is 1.645 for a 90% confidence level, s is given as 4.4, and 0.75 is given as the margin of error.
n = (1.645*4.4/0.75)^2 = 93.14, so would need 94 bacteria.