A company has been making wakeboards for many years. The monthly overhead is $36,600 and each wakeboard costs $166 in materials and labor to make.

A company has been making wakeboards for many years. The monthly overhead is $36,600 and each wakeboard costs $166 in materials and labor to make. If these items are sold for $213

(a) What is the profit in dollars if 141 wakeboards are made and sold? 

(b) How many wakeboards must be sold to break even?