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Let the number of students be x.
The cost per student can be represented by the expression 275/x.
We want to find the minimum number of students needed so that the cost per student is less than $15. Therefore, we have the inequality:
275/x < 15
Solving for x:
x > 275/15
x > 18.33
Since the number of students must be a whole number, the minimum number of students needed to take the course so that the cost per student is less than $15 is 19.