Exercise 5-9 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 $120a night. Operating costs are as follows:

Salaries	$5,400	per month
Utilities	$1,300	per month
Depreciation	$1,100	per month
Maintenance	$2,520	per month
Maid service	$33	per room
Other costs	$63	per room

Determine the inn's break-even point in number of rented rooms per month. Break-even point __________ rooms Determine the inns break-even point in dollars. Break-even point in $