Ladi Winbush operates a hotel in Alaska. Depreciation on the hotel is $60,000 per year. Ladi employs a maintenance person at an annual salary of $32,000 and a cleaning person at an annual salary of $24,000. Real estate taxes are $10,000 per year. The rooms rent at an average price of $60 per person per night including breakfast. Other costs are laundry and cleaning service at a cost of $8.00 per person per night and the cost of food which is $4.00 per person per night. What is the break-even point in units and dollars