1) Rose sells firecrackers for $5.27 per packet. If Roses fixed costs are $69,000, and she seeks a target profit of $94,000 on 79,000 packets sold, what does she need her variable cost per packet to be? Round your answer to the nearest cent. Do not round intermediary calculations.

2) Gabbos Inc sells books. If the books sell at an average price of $20, and the variable cost is 18% of the selling price, and fixed costs are $9,000, what is the number of books to be sold in order to breakeven? Round your answer to the nearest whole number of books.