Big Sports University is planning to hold a fund raising banquet at one of the local country clubs. It has two options for the banquet:

1. Foothills Country Club

a. Fixed rental cost of $600

b. plus $15.00 per person for food.

2. Downhill Country Club

a. Fixed rental cost of $1,080

b. It will have to hire a caterer who charges $12.00 per person for food.

Big Sports has budgeted $900 for administrative and marketing expenses. It plans to hire a band, which will cost another $400. Tickets are expected to be $40 per person. Any other items required for the event will be donated by its local business supporters. Assuming 250 people will attend the event, compute the Break-even point in units and determine which will be more profitable to choose?