a). Total Cost = 379s + 32,600

s = # of snowboards made

433s = 379s + 32600

54s = 32,600

s = 603.7 or ~604 snowboards must be sold to break even

b)If 107 snowboards are made, then revenues are $46,331. However total cost is $73,153. Since total costs > revenues, the company is operating at a loss (no profit).