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A college textbook publisher sells a certain e-book for $39.25. For the current process, the publisher has fixed cost of $330,000 and a variable cost

A college textbook publisher sells a certain e-book for $39.25. For the current process, the publisher has fixed cost of $330,000 and a variable cost per book of $30.25.
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If through better process efficiency the fixed cost decreases by eight percent and the variable cost decreases to $30.05, what is the revised break-even quantity? Round your answer to the nearest whole number.

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