A professional division at a business school provides several development programs that have been tailored to the specific training needs of both the public and private sectors$.$ The program director is planning to offer a one$-$full$-$day course in risk management to be sold at $$2,250$ plus orientation fee $(5\%)$ per participant. The division incurs a cost of $$21,000$ for promotion, classroom space, staff and instructor's salary, as well as a cost of $$240$ per participant for refreshments, lunch, course material, a gift package, and a framed certificate of completion. How many participants need to register in the course for it to be worthwhile to offer it$?$

Round to two decimal places. $[$Note: $V=\frac{Cf}{P-Cv}.Z=VP-Cf-VCV].$

$9\mathrm{.}89$

$14\mathrm{.}13$

$21\mathrm{.}20$