please help!

Question

A small publishing company is planning to publish a new book. The production costs will include one-time fixed costs (such as editing) and variable costs (such as printing). The one-time fixed costs will total $32,379.The variable costs will be $10.75 per book. The publisher will sell the finished product to bookstores at a price of $21.50 per book. How many books must the publisher produce and sell so that the production costs will equal the money from sales?

Answer 1

This is break even point

 

FC/(Selling cost-VC)

$32379/($21.50-10.75)

$32379/$10.75

=3012