All That Blooms provides environmentally friendly lawn services for homeowners.

Its operating costs are as follows.

Depreciation $1,400 per month Advertising $200 per month Insurance $2,000 per month Weed and feed materials $12 per lawn Direct labor $10 per lawn Fuel $2 per lawn All That Blooms charges $60 per treatment for the average single-family lawn.

Instructions Determine the company’s break-even point in

(a) number of lawns serviced per month and

(b) dollars.

AppendixLO1