3. A book publisher has fixed costs of $300,000 and variable costs per book of $8.00.The book sells for $23.00 per copy at retail price. a) How many books must

be sold to break even? b) If the fixed costs increased by 5%, how many books must be sold to break even? c) If the books are sold to a wholesale discount retailer and the new price per book is$20.00, how many books must be sold to break even?