3. [25] (True story, name and numbers are made up for the problem!) A group of three UTRGV graduates started a small business called The Cupcake Factory," because the business makes cupcakes of all different fashions. Well, the Cupcake Factory is trying to make a profit, and their fixed cost per month is $8,000 for rent, insurance, and salaries, etc. The variable cost per gross (12 dozen cupcakes) is $25 dollars, and the sale price per gross of cupcakes is $36 dollars. What is the break even point in grosses of cupcakes? If the company wants to make $30,000 in profit after taxes with taxes at 21% how many gross of cupcakes must be produced and sold