Answer C for this picture above.

Hint(s) Check My Work A college textbook publisher sells a certain e-book for $41.75. For the current process, the publisher has fixed cost of $370,000 and a variable cost per book of $28.75. a. What is the break-even quantity for this book? Round your answer to the nearest whole number. 28461 books b. If the variable cost increased by 12 percent due to poor operating performance, what is the new break-even quantity? Round your answer to the nearest whole number. 38743 books C. If through better process efficiency the fixed cost decreases by twelve percent and the variable cost decreases to $27.95, what is the revised break-even quantity? Round your answer to the nearest whole number. 15475 books Refer to Exhibit 7.7, the restaurant value stream map, and recompute the total value-added and non-value-added time and cost given the following new information. The chef's time is valued at $30 per hour, oven operation at $10 per hour, precooking order waiting time at $5 per hour, and postcooking order waiting time at $60 per hour. The $60 estimate reflects the cost of poor quality for a dinner waiting too long that might be delivered to the customer late (and cold). If a restaurant uses iPads to place orders and notify waiters when the customer's order is ready, the time on the order board (now an electronic order board) decreases from five to three minutes, and the prepared order wait time decreases from five to one minute. Round your answer for the total revised time to the nearest whole number and round your answer for the total revised cost to three decimal places. Total Revised Time: 25 minutes Total Revised Cost: $ 15