$($Do in Journal entry$)$ Service All That Blooms provides environmentally friendly lawn services for homeowners. Its operating costs are as follows.

Compute break$-$even point in units and dollars.

Depreciation

Advertising

Insurance

Weed and feed materials

Direct labor

Fuel

$$1,400$ per month

$$200$ per month

$$2,000$ per month

$$12$ per lawn

$$10$ per lawn

$$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 mointh and $($b$)$ dollars.