HotFoot Shoes would like to maintain its cash account at a minimum level of $26,000 but expects the standard deviation in net daily cash flows to be $2,100, the effective annual rate on marketable securities to be 3.6 percent per year, and the trading cost per sale or purchase of marketable securities to be $210 per transaction.

What will be its optimal upper cash limit? (Use 365 days a year. Do not round intermediate calculations and round your answer to 2 decimal places.)