A division of a company produces "Personal Income Tax" diaries. Each diary sells for $6. The monthly fixed costs incurred by the division are $30,000, and the variable cost of producing each diary is $1.

Question

(a) Find the break-even point for the division.
(x, y) = (6000, 36000)

(b) What should be the level of sales in order for the division to realize a 10% profit over the cost of making the diaries? (Round your answer up to the nearest whole number.)
_______ diaries