I would say 14 because if you multiply 8 by 3 it would equal 24. And that is just below 28. Then, I tried to see if 8 x 4 would work, but that equaled 32. And both of those numbers are in between 28. So, if I multiplied 8 by 3 to get 24, I also multiplied the 4 by 3 which equals 12. So, I would say it would be 14.