astman Publishing Company is considering publishing an electronic textbook on spreadsheet applications for business. The fixed cost of manuscript preparation, textbook design, and website construction is estimated to be $150,000. Variable processing costs are estimated to be $7 per book. The publisher plans to sell access to the book for $49 each.

(a)	Build a spreadsheet model in Excel to calculate the profit/loss for a given demand. What profit can be anticipated with a demand of 3,400 copies?
For subtractive or negative numbers use a minus sign.
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