Exercise 14-40 Joint Products; Relevant Costs; Cost-Volume-Profit Analysis (LO 14-4, 14-6) Zytel Corporation produces cleaning compounds and solutions for Industrial and household use. While most of its products are processed Independently, a few are related. Grit 337, a coarse cleaning powder with many Industrial uses, costs $2.60 a pound to make and sells for $3.80 a pound. A small portion of the annual production of this product is retained for further processing in the Mixing Department, where it is combined with several other Ingredients to form a paste, which is marketed as a silver polish selling for $5.20 per jar. This further processing requires 1/4 pound of Grit 337 per jar. Costs of other Ingredients, labor, and variable overhead associated with this further processing amount to $2.40 per jar. Variable selling costs are $0.30 per jar. If the decision were made to cease production of the silver polish, $9,300 of Mixing Department fixed costs could be avoided. Zytel has limited production capacity for Grit 337, but unlimited demand for the cleaning powder. Required: Calculate the minimum number of jars of silver polish that would have to be sold to justify further processing of Grit 337. (Round your Intermediate calculations to 2 decimal places and final answer to the nearest whole number.) Minimum number of jars