To find the number of pillows \( p \) that Janelle must sell so that her costs equal her sales, we need to set up an equation that represents her costs and her sales.
Cost Calculation:
- Janelle has a fixed cost of the sewing machine: $150.
- For each pillow, her variable costs (materials and shipping) are \( 12 + 5 = 17 \) dollars.
So, the total cost \( C \) for selling \( p \) pillows is: \[ C = 150 + 17p \]
Sales Calculation: Janelle sells each pillow for $23. Therefore, her total sales revenue \( R \) from selling \( p \) pillows is: \[ R = 23p \]
Setting Costs Equal to Sales: To find the number of pillows where her costs equal her sales, we set the cost equal to the revenue: \[ 150 + 17p = 23p \]
Solving the Equation: Now, we can solve the equation:
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Subtract \( 17p \) from both sides: \[ 150 = 23p - 17p \] \[ 150 = 6p \]
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Divide both sides by 6: \[ p = \frac{150}{6} = 25 \]
Therefore, Janelle must sell 25 pillows so that her costs equal her sales.