Shady Pines Inn is trying to determine its break-even point during its off-peak season. The inn has 50 rooms that it rents at $60 a night. Operating costs are as follows.

Salaries	$5,900	per month
Utilities	$1,100	per month
Depreciation	$1,000	per month
Maintenance	$100	per month
Maid service	$14	per room
Other costs	$28	per room

Required #1

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

Required #2

Determine the inns break-even point in terms of total room revenue required.