Eastman 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 $155,000. Variable processing costs are estimated to be $6 per book. The publisher plans to sell access to the book for $47 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 3,200 copies?
	For subtractive or negative numbers use a minus sign.
	$ _________________
(b)	Use Goal Seek to answer the following question. With a demand of 3,200 copies, what is the access price per copy that the publisher must charge to break even?
	If required, round your answers to two decimal places.
	$ _________________