Revenue Hours	January	February	March
Intercompany	206	181	223
Commercial	123	135	138
Total revenue hours	329	316	361
Service hours	32	32	40
Available hours	223	164	143
Total hours	584	512	544

Revenues
Intercompany sales	$82,400	$72,400	$89,200
Commercial sales
Computer use	98,400	108,000	110,400
Other	9,241	9,184	12,685
Total revenue	$190,041	$189,584	$212,285
Expenses
Space costs:
Rent	$8,000	$8,000	$8,000
Custodial services	1,240	1,240	1,240
	9,240	9,240	9,240
Equipment costs
Computer leases	95,000	95,000	95,000
Maintenance	5,400	5,400	5,400
Depreciation:
Computer equipment	25,500	25,500	25,500
Office equipment and fixtures	680	680	680
Power	1,633	1,592	1,803
	128,213	128,172	128,383
Wages and salaries
Operations	29,496	29,184	30,264
Systems development and maintenance	12,000	12,000	12,000
Administration	9,000	9,000	9,000
Sales	11,200	11,200	11,200
	61,696	61,384	62,464/
Materials	9,031	8,731	10,317
Sales promotions	7,909	7,039	8,083
Corporate services	15,424	15,359	15,236
Total expenses	$231,513	$229,925	$233,723
Net income (loss)	$(41,472)	$(40,341)	$(21,438)

Assuming the company demand for service will average 205 hours per month, what level of commercial sales of computer use would be necessary to break even each month?