A company that manufactures small canoes has a fixed cost of $18,173.00. It costs $35.72 to produce each canoe. The selling price is $39.64 per canoe. Let $x$ represent the number of canoes produced and sold.

a) Write the cost function, $C(x)$, for this company.
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b) Write the revenue function, $R(x)$, for this company.
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c) How many canoes must be produced and sold to break even?
Note: Round your answer up and include the appropriate units.
Answer: