To find the profit function \( P(x) \), we can use the following formula:
\[ P(x) = R(x) - C(x) \]
Given the revenue function \( R(x) = 12x \) and the cost function \( C(x) = 3x + 441 \), we can substitute these into the profit function:
\[ P(x) = R(x) - C(x) = 12x - (3x + 441) \]
Now, simplify this expression:
\[ P(x) = 12x - 3x - 441 = 9x - 441 \]
So the profit function is:
\[ P(x) = 9x - 441 \]
Next, we need to determine how many units must be produced for the business to make a profit of \( 738 \). We set the profit function equal to \( 738 \):
\[ 9x - 441 = 738 \]
Now, solve for \( x \):
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Add \( 441 \) to both sides: \[ 9x = 738 + 441 \] \[ 9x = 1179 \]
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Divide both sides by \( 9 \): \[ x = \frac{1179}{9} = 131 \]
Therefore, the business must produce 131 units to make a profit of $738.