The manager of an e-learning company identified a new course that they could create and sell for $85 per student. The costs for adding this new course to their product offering would be: $1,900 per month to lease additional space, $260 per month for insurance, $5,200 per month for support staff, $3,900 per month for sales staff, and variable costs of $3 per student. They can sell to a maximum of 500 students per month.

a. For the company to break-even per month, how many students would have to purchase the course?

Round up to the next whole number

b. If they made a profit of $34,720 last month, how many students purchased the course?

Round up to the next whole number