Eastman Publishing Company is considering publishing an electronic textbook about spreadsheet applications for business. The fixed cost of manuscript preparation, textbook design, and web site construction is estimated to be $157,000. Variable processing costs are estimated to be $9 per book. The publisher plans to sell single-user access to the book for $45. (a) Build a spreadsheet model to calculate the profit/loss for a given demand. What profit (in dollars) can be anticipated with a demand of 3,900 copies? (c) Use Goal Seek to determine the access price per copy (in dollars) that the publisher must charge to break even with a demand of 3,900 copies. (Round your answer to the nearest cent.) $