Sheridan provides environmentally friendly lawn services for homeowners. Its operating costs are as follows.

Depreciation		$1,400	per month
Advertising		$250	per month
Insurance		$2,475	per month
Weed and feed materials		$17	per lawn
Direct labor		$8	per lawn
Fuel		$2	per lawn

Sheridan charges $60 per treatment for the average single-family lawn.

1. Determine the companys break-even point in number of lawns serviced per month.

2. Determine the companys break-even point in dollars.