esaki Publishing is planning for a new novel, and figures fixed costs (overhead, advances, promotion, copy editing, typesetting) at $65,000, and variable costs (printing, paper, binding, shipping) at $1.60 for each book produced.  The book will be sold to distributors for $12 each. Answer the following questions about this venture.   What is the total cost if Jesaki Publishing breaks even? $                      .  Round to the nearest dollar.

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