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 commitment arrangement of $10,100,000. Lunar plans on offering shares at $12.41 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.)