Firm commitment versus best efferts. Astro Investment Bank offers Lunar Vacations the following options on its initial public sale of equity: (a) a best efforts arrangement whereby Astro will keep 2.6% of the retail sales or b a firm co m mit ent arrangement of $10.300.000 Lunar plans on offer ng shares at S 37 per share to the public. What is the break-even point in number of shares for Lunar Vacations? What are the proceeds to Lunar Vacations and Astro Investment Bank at the break-even point? What is the break-even point in number of shares for Lunar Vacations? shares (Round to the nearest whole number.) What are the proceeds to Lunar Vacations at the break-even point? (Round to the nearest dollar) What are the proceeds to Astro Investment Bank at the break-even point? (Round to the nearest dollar)