The investment is $10,410.
The unit cost is $2.65.
The selling price is $20.
Based on the given information, we can express the following

Let's solve for x (games):

Hence, they have to sell 600 games to reach break-even. (b)
(a) The equations for cost and revenue are
![\begin{gathered} Cost\colon2.65x=10,410 \\ \operatorname{Re}ve\\u e\colon17.35x=10,410 \end{gathered}]()