The Evans Acres Inn is trying to determine its break-even point during its off -peak season. The inn has 50 rooms that it rents at £60 a night. Operating costs are as follows.

Salaries................................................£5,900 per month

Utilities................................................£1,100 per month

Depreciation......................................£1,000 per month

Maintenance......................................£100 per month

Maid service.........................................£14 per room

Other costs...........................................£28 per room

Instructions

Determine the inn’s break-even point in 

(a) Number of rented rooms per month and 

(b) Sales.