2.JWG company publishes creative crosswords. Last year the book of puzzles sold for $10 with variable operating costs per book of $8 fixed operating costs of $40,000. How many books must JWG sell this year to achieve the break even point for the stated operating cost, given the following different circumstances. A. All figures remain the same as last year? B. Fixed operating costs increase to $44,000; all other figures remain the same? C. The selling price increases to $10.50; all costs remain the same as for last year? D. Variable operating costs per book increases to $8.50; all other figures remain the same. E. What conclusion about the operating break even point can be drawn from you answers?