Sandhill Diesel owns the Fredonia Barber Shop. He employs 5 barbers and pays each a base rate of $1,490 per month. One of the barbers serves as the manager and receives an extra $520 per month. In addition to the base rate, each barber also receives a commission of $6.85 per haircut. Other costs are as follows.

Advertising		$250	per month
Rent		$970	per month
Barber supplies		$0.50	per haircut
Utilities		$200	per month plus $0.15 per haircut
Magazines		$15	per month

Sandhill currently charges $15 per haircut.

Compute the break-even point in units and dollars.

Break-even point		enter the break even point in units for number of haircuts	haircuts
Break even sales		$enter the break even sales in dollars