Cow chips, inc., a large fertilizer distributor based in california, is planning to use a lockbox system to speed up collections from its customers located on the east coast. a philadelphia-area bank will provide this service for an annual fee of $15,000 paid at the end of the year plus 10 cents per transaction. the estimated reduction in collection and processing time is one day. treasury bills are currently yielding 5 percent per year, and there are 365 days per year. if the average customer payment in this region is $5,200, how many customers each day, on average, are needed to make the system profitable for cow chips? (do not round intermediate calculations and round your answer to 2 decimal places, e. g., 32.16.)