The cost of maintaining a school is partly constant and partly varies as the number of pupils. With 50 pupils, the cost is $15,705.00 and with 40 pupils, it...

The cost of maintaining a school is partly constant and partly varies as the number of pupils. With 50 pupils, the cost is $15,705.00 and with 40 pupils, it is $13,305.00.

(a) Find the cost when there are 44 pupils.

(b) If the fee per pupil is $360.00, what is the least number of pupils for which the school can run without a loss?