The Crane Acres Inn is trying to determine its break-even point during its off-peak season. The inn has 50 rooms that it rents at $130 a night. Operating costs are as follows: Salaries $5,600 per month Property tax $1,100 per month Depreciation (straight-line) $1,200 per month Maintenance $290 per month Maid service $35 per room Other costs $69 per room