The Cullumber Acres Inn is trying to determine its break-even point during its off-peak season. The inn has 50 rooms that it rents at $70a night. Operating costs are as follows:

Salaries		$7,000	per month
Property tax		$1,100	per month
Depreciation (straight-line)		$1,300	per month
Maintenance		$260	per month
Maid service		$14	per room
Other costs		$28	per room

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

b) Determine the inn's break-even point in dollars.