A book publisher has fixed costs of $$320,000$ and variable costs per book of $$8\mathrm{.}00.$ The book sells for $$23\mathrm{.}00$ per copy.

a$.$ How many books must be sold to break even? $($Roundup your answer to the next whole number.$)$

b$.$ If the fixed cost increased, would the new break$-$even point be higher or lower?

multiple choice $1$

Higher

Lower

It would remain the same

There is insufficient information to answer this question

c$.$ If the variable cost per unit decreased, would the new break$-$even point be higher or lower?

multiple choice $2$

Higher

Lower

It would remain the same

There is insufficient information to answer this question