Production cost = one time cost + variable costs
Let the number of published books for equal production costs be n.
Using the first method:
production cost = 18,853 + 19.75n
Using the second method:
production cost = 64,853 + 8.25n
Now, we need the two production costs to be equal:
18,853 + 19.75n = 64,853 + 8.25n
Solve for n as follows:
18,853 + 19.75n = 64,853 + 8.25n
19.75n - 8.25n = 64,853 - 18,853
11.5n = 46000
n = 46000/11.5
n = 4000 books