A college textbook publisher sells a certain e-book for $40.00. For the current process, the publisher has fixed cost of $355,000 and a variable cost per book of $30.00.

a. What is the break-even quantity for this book?

b. If the variable cost increased 10 percent due to poor operating performance, what is the new break-even quantity?

c. If through better process efficiency the fixed cost decreases by ten percent and the variable cost decreases to $27.90, what is the revised break-even quantity?