Fisher Publishing Inc. is doing a financial feasibility analysis for a new book. Editing and preproduction costs are estimated at $45,000. The printing costs are a flat $10,000 for setup plus $8.00 per book. The author's royalty is 5% of the publisher's selling price to bookstores. Advertising and promotion costs are budgeted at $11,000. a. If the price to bookstores is set at $40, how many books must be sold to break even? (Round the answer up to the