#### Answer

a. $C=23,250+145(x)$
b. 37, 750 dollars
c. This is impossible... their costs can never be lower than their fixed cost of 23,250 dollars.
d. 377.50 dollars

#### Work Step by Step

a. C=cost per month, x=number of sets produced
$C=23,250+145(x)$
b. x=100
$C=23,250+145(100)$
$C=23,250+14500$
$C=37,750$
c. C=20,000
$20,000=23,250+145(x)$
$20,000-23,250=145(x)$
$-3,250=145(x)$
$-3,250\div145=x$
$x=-22.41$
This is impossible... there costs can never be lower than their fixed cost of 23,250.
d. p=price per set, R=revenue=100(p), C=37,750
C needs to equal R to break even.
$37,750=100(p)$
$37,750\div100=p$
$p=377.50$