A Specialty shop owner used a revenue function and a cost-volume function to analyze his monthly sales. one month he found that with a sales volume of 1465 items he had revenues of $32,962.50 and a total cost of $26,405.50. Another month he had total costs of $17,638 on a sales volume of 940 items.

(a) Find the linear revenue function.
(b) Find the linear cost function.
(c) Find the break-even point.