Solving a decimal word problem using a linear equation with th... 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 (su as printing). The one-time fixed costs will total $32,175. The variable costs will be $10.75 per book. The publisher will sell the finished product to bookstore a price of $20.50 per book. How many books must the publisher produce and sell so that the production costs will equal the money from sales?