Break even Analysis A division of Carter Enterprises produces “Personal Income Tax” diaries. Each diary sells for $8. The monthly fixed costs incurred by the division are $25,000, and the variable cost of producing each diary is $3.

a. Find the break-even point for the division

b. What should be the level of sales in order for the division to realize a 15% profit over the cost of making the diaries?

**Subject Mathematics Pre-Calculus**