A publisher is planning to produce a new textbook. It costs the publisher $320,000 plus $31.25 per book. The publisher plans to sell the textbooks for $43.75 per book. How many books must the publisher sell to break even; that is, so that costs will equal revenues?
Let b = number of books made
y=31.25b+320000
y=43.75b
43.75b=31.25b+320000
12.5b=320000
b= 25600
25600 books