An online virus-scan service provider, Vaughn, is expanding its offerings to include an optimizing service to users-it can scan the consumer's hard drive for duplicate files, suggest more efficient ways to save or archive photos and movies, and much more. The problem is that the company's own cost information has been lost-not due to a virus but due to human error. Charlee, the office manager, is trying to recreate some of the information to use in pricing Vaughn's newest optimizing service. Here is what she was able to dig up: Apply that same markup percentage to determine what selling price the company would set for its new optimizing service. How many customers will need to purchase this service from Vaughn for the company to generate an ROI of 8% on its related assets of $274,000, recognizing related $G&A costs of $13,990 on these sales? (Round answer to 0 decimal places, e.g. 125.) Target sales volume customers