A small publishing company is planning to publish a new book. The production costs will include one-time fixed costs (such as editing) and variable costs (such as printing). The one-time fixed costs will total $38,940. The variable costs will be $8.50 per book. The publisher will sell the finished product to bookstores at a
price of $19.50 per book. How many books must the publisher produce and sell so that the production costs will equal the money from sales?