Exercise 18-8

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

Depreciation		$1,781	per month
Advertising		$222	per month
Insurance		$2,449	per month
Weed and feed materials		$14	per lawn
Direct labor		$11	per lawn
Fuel		$3	per lawn

All That Blooms charges $70 per treatment for the average single-family lawn. Determine the companys break-even point in (a) number of lawns serviced per month and (b) dollars.

(a)		Break-even point
(b)		Break-even point		$