A college textbook publisher sells a certain e$-$book for $$40\mathrm{.}50.$ For the current process, the publisher has fixed cost of $$345,000$ and a variable cost per book of $$28\mathrm{.}25.$ aWhat is the breakeven quantity for this book? Round your answer to the nearest whole number $28164$ books If the variable cost increased by $14$ percent due to poor operating performance, what is the new break$-$even quantity? Round your answer to the nearest whole number. books If through better process efficiency the fixed cost decreases by fourteen percent and the variable cost decreases to $ $27\mathrm{.}85,$ what is the revised break$-$even quantity? Round your answer to the nearest whole number. $23455$ books