A small publishing company is planning to publish a new bookThe production costs will include one-time fixed costs (such as editing) and variable costs as printing)The onetime fixed costs will total $37,026. The variable costs will be 10.75 per book. The publisher will sell the finished product to bookstores at a price of 23.50 per bookHow many books must the publisher produce and sell so that the production costs will equal the money from sales?