A booth in a mall sells calendars. The calendars are purchased for $4.77 each and then sold to customers at a price of $ 11.72. Space is rented for $ 133.00 per day and wages amount to $ 272.00 per day. Answer each of the following independent questions.

(a)	If the wages decrease to $236.64 per day, and other variables remain the same, how many calendars must be sold to break even?
(b)	If the calendars are put on sale at 31% off the regular price, and all other variables remain the same, calculate profits if 202 calendars are sold in a day?