The Palmer 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 $ 5,900 per month

Utilities $ 1,400 per month

Depreciation $ 900 per month

Maintenance $ 930 per month

Maid service $ 11 per room

Other costs $ 22 per room

Determine the inns break-even point in number of rented rooms per month.

Break-even point ________ rooms

Determine the inns break-even point in dollars.

Break-even point $__________