A small company assembles all the necessary ingredients for a recipe in boxes. A recipe card is then added and the recipe boxes are sold and delivered to customers in the local area The selling price for each box is $15. Details of the budgeted costs for this year are as follows. $ Direct labour per box 3 Ingredients per box Recipe card per box Rent of delivery vehicles 9,000 Rent of premises 13,000 Advertising costs 2,000 What sales revenue would the company need to achieve in order to make a profit of $20,000 this year? Give you answer to the nearest whole number