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 $32,430. that variable costs will be $12.25 per book. the publisher will sell the finished product to bookstores at a price of $24 per book. how many books must the publisher produce and sell so that the production costs will equal the money from sales?