The Blossom Acres Inn is trying to determine its break-even point during its off-peak season. The inn has 50 rooms that it rents at

$120 a night. Operating costs are as follows:

Salaries

$5,600 per month

Property tax

$1,500 per month

Depreciation (straight-line)

$900 per month

Maintenance

$280 per month

Maid service

$33 per room

Other costs

$63 per room

(a)

Determine the inn's break-even point in number of rented rooms per month.

Break-even point

____ rooms