The Ivanhoe Acres Inn is trying to determine its break-even point during its off-peak season. The inn has 50 rooms that it rents at $55 a night. Operating costs are as follows: Salaries per month Utilities Depreciation Maintenance Maid service $5,700 $1,000 $1,300 $1,240 $11 $22 per month per month per month per room Other costs per room (a) Determine the inn's break-even point in number of rented rooms per month. Break-even point rooms