A small publishing company is planning to publish a new book. The production costs will include one-time fixed costs (such as editing) and variable costs (such as printing). There are two production methods it could use. With one method, the one-time fixed costs will total

$20,310

, and the variable costs will be

$19.50

per book. With the other method, the one-time fixed costs will total

$36,982

, and the variable costs will be

$11.50

per book. For how many books produced will the costs from the two methods be the same?