(1) C = 15x + 40000 ...............because it cost $15 to produce each CD with a one-time cost of $40,000
(2) R = 59x ......................because each CD will sell for $59
(3) P = R - C → P = 59x - (15x + 40000) → P = 44x - 40000
(4) 44x = 40000 → x = 909 ........ They must sell 909 in order to break even