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 $60 a night. Operating costs are as follows: Salaries $8,000 per month Property tax $1,400 per month Depreciation {straight-line) $1,000 per month Maintenance $160 per month Maid service 55 10 per room Other costs $20 per room (a) Determine the inn's break-even point in number of rented rooms per month. Break-even point rooms