A computer design company is preparing to market a new computer. The company’s fixed costs for research, development, and tooling are $253,000 and the variable costs are $35.50 per unit. The company is planning to sell each unit at a market price of $199.99.

(A) Find the cost and revenue equations. 

(B) Find the break-even point. 

(C) Graph both equations in the same coordinate system and show the break-even point. Use the graph to determine the production levels that will result in a profit and in a loss.