Evaluate the expression: 26

How do i do this activity, is appreciated

The ivring berlin learning center would like a possible net profit of $650,000 on its new resource manual it sells to schools. the fixed costs for producing the manual are $780,000 and the variable cost per package is $19.85. if the estimated unit sales are 1,250,000 units, what selling price unit should the ivring berlin learning center try?

What are the excluded values? m+5/mn+3m