Let me try a different approach to word problems in terms of creating the right equation. I will convert (in parts) from words to algebraic language and indicate where I get stuck.

A certain manufacturer produces items for which the production costs consist of annual fixed costs totalling 130,000 dollars and variable costs averaging 8 dollars per item.

I understand the above to mean 130, 000 + 8x. Obviously, x must equal the number of items.

If the manufacturer's selling price per item is 15 dollars, how many items must the manufacturer produce and sell to earn an annual profit of 150,000 dollars?

Here is where I got stuck. It cannot be 15x + 150,000.

Help.