Question

Sara owns a bakery. She sells birthday cakes and needs to know how many cakes are to be sold each week to make the cost and labor even. By graphing she can easily and quickly tell if she is even, above or below. If Sara sells each cake costs $20 to make and she pays $32 for labor, how many cakes does Sara need to sell at $35?

I need and equation, to solve the equation, and I have to graph it