Exercise 5-8

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

Depreciation		$ 1,400	per month
Advertising		$ 3,090	per month
Insurance		$ 1,600	per month
Weed and feed materials		$ 14	per lawn
Direct labor		$ 11	per lawn
Fuel		$ 2	per lawn

All That Blooms charges $ 85 per treatment for the average single-family lawn.

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

Determine the companys break-even point in dollars. (Round answer to 0 decimal places, e.g. 1,225.)