The Blue Spruce Acres Inn is trying to determine its break-even point during its off-peak season. The inn has 50 rooms that it rents at $70 a night. Operating costs are as follows: Salaries Utilities Depreciation Maintenance Maid service Other costs $6,500 per month $1,100 per month $1,100 per month $225 per month $17 per room $32 per room (a) Determine the inn's break-even point in number of rented rooms per month. Break-even point rooms