The size of the boxes and how high they are stacked determines how many boxes can fit on a pallet. If you stack 60 boxes that are each 12 inches tall, wide, and long, you can fit them on a standard pallet.
A typical shipping pallet is 40 inches wide and 48 inches long. How it will be shipped has a lot to do with how high it can be packed. FedEx air cargo carriers, for example, can hold a pallet that is up to 85 inches tall. When stacked to this height, 84 boxes that are 12 inches tall, long, and wide can fit on a standard pallet.