E5-9 Compute break-even point
The Palmer Acres Inn is trying to determine its break-even point during its off-peak season. The inn has 50 rooms that it rents at
$60 a night. Operating costs are as follows.
	Salaries	$5,900 per month
	Utilities	$1,100 per month
	Depreciation	$1,000 per month
	Maintenance	$100 per month
	Maid Service	$14 per room
	Other costs	$28 per room
Instructions
Determine the inn's break-even point in (a) number of rented rooms per month and (b) dollars.
NOTE: Enter a number in cells requesting a value; enter either a number or a formula in cells with a "?" .

When you have completed E5-9, consider the following additional question.
1.	Assume that total fixed costs changed to $8,750 per month and the rental rate per room
	for a night changed to $65. Show impact of these changes have on the calculations.