he 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 $70 a night. Operating costs are as follows:

Salaries		$6,000	per month
Utilities		$1,400	per month
Depreciation		$1,300	per month
Maintenance		$3,228	per month
Maid service		$14	per room
Other costs		$28	per room

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Determine the inns break-even point in number of rented rooms per month.

Break-even point

rooms

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Determine the inns break-even point in dollars.

Break-even point in

$