A publisher for a promising new novel figures fixed costs (overhead, advances, promotion, copy editing, typesetting, and so on) at $54,000, and variable costs (printing, paper, binding, shipping) at $2.60 for each book produced. If the book is sold to distributors for $13 each, how many must be produced and sold for the publisher to break even?

The publisher must produce and sell______ books to break even.

(Round to the nearest integer as needed.)