A publisher for a promising new novel figures fixed costs (overhead, advances, promotion, copy editing,...

A publisher for a promising new novel figures fixed costs (overhead, advances, promotion, copy editing, typesetting, and so on) at $53,000, and variable costs (printing, paper, binding, shipping) at $2.80 for each book produced. If the book is sold to distributors for $12 each, how many must be produced and sold for the publisher to breakeven?
The publisher must produce and sell ____ books to break even
(Round to the nearest integer as needed.)