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Divide the Total Cost by the Profit per book to get how many books you will have to sell to see a complete return on your investment. Many publishers or agents will ask you to do a Market Analysis of your book, that is because they don't care about content as much as they care about profit.
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From Jonathan Manske, author of The Law of Attraction Made Simple
'If you do not enjoy what you do to make a living, you are a slave in a golden cage and the best you can hope for is to work enough to buy your freedom and then hope that you have some life left to live.'