Cullumber provides environmentally friendly lawn services for homeowners. Its operating costs are as follows.

Depreciation $1,400 per month Advertising $300 per month Insurance $3,655 per month Weed and feed materials $16 per lawn Direct labor $15 per lawn Fuel $3 per lawn

Cullumber charges $85 per treatment for the average single-family lawn.

a.

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

b.

Determine the companys break-even point in dollars.