All That Blooms provides environmentally friendly lawn services for homeowners. Its operating costs are as follows.

Depreciation		$1,500	per month
Advertising		$2,671	per month
Insurance		$1,700	per month
Weed and feed materials		$16	per lawn
Direct labor		$13	per lawn
Fuel		$3	per lawn

All That Blooms charges $89 per treatment for the average single-family lawn.

1. Determine the companys break-even point in number of lawns serviced per month.

a. Break even point __ lawns.

2. Determine the companys break-even point in dollars. (Round answer to 0 decimal places, e.g. 1,225.)

a. Break even point __$$