14. Eastman Publishing Company is considering publishing a paperback textbook on spreadsheet applications for business. The fixed cost of manuscript preparation, textbook design and production setup is estimated to be $80,000. Variable production and material costs are estimated to be $3 per book. . The publisher plans to sell the text to college and university bookstores for $20 each. 14. Eastman Publishing Company is considering publishing a paperback textbook on spreadsheet applications for business. The fixed cost of manuscript preparation, textbook design and production setup is estimated to be $80,000. Variable production and material costs are estimated to be $3 per book. . The publisher plans to sell the text to college and university bookstores for $20 each