currently colton horse academy sells 3,000 horse lessons each year for $100 a lesson. the company is considering a change in its cost structure which would change its variable expenses from $30 a lesson to $36 a lesson and fixed costs from $150,000 a year to $100,000 a year. how many total lessons does colton horse academy need to sell in a year under the new cost structure to reach the same operating income as before?