Every Halloween Peterson's Ice Cream Shop offers a trick-or-treat package of 25 coupons for $8. The coupons are redeemable by children 12 years or under, for a single-scoop cone, with a limit of one coupon per child per visit. Coupon sales average 500 books per year. The printing costs are $100. A single-scoop cone of Peterson's ice cream normally sells for $1.20. The variable costs of a single-scoop cone are $0.80.

A) Determine the loss if all coupons are redeemed without any other effect on sales.

B) Assume all coupons will not be redeemed. With regular sales unaffected, determine the coupon redemption rate at which Peterson's will break even on the offer.