A small publishing company is planning to publish a new book. The production costs will include one-time fixed costs (such as editing) and variable costs (such as printing). The one-time fixed costs will total $44,144. The variable costs will be $9.25 per book. The publisher will sell the finished product to bookstores at a price of $24.75 per book. How many books must the publisher produce and sell so that the production costs will equal the money from sales?

Please help.