explain this properly

The Sunland Inn is trying to determine its break-even point. The inn has 74 rooms available that are rented at $60 a night. Operating costs are as follows: Salaries $540 per month Utilities $12,820 per month $1,950 per month $1.970 per month Maintenance Housekeeping service Other costs $6 per room Depreciation $30 per room (a) Determine the inn's break-even point in the number of rented rooms per month and Break-even point rooms Break-even point