A cookware manufacturer is preparing to market a new pasta machine. The company’s fixed costs for research, development, tooling, etc., are $243,000 and the variable costs are $22.45 per machine. The company sells the pasta machine for $59.95.

(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.