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 $60 a night. Operating costs are as follows:

Salaries		$5,900	per month
Utilities		$1,100	per month
Depreciation		$1,000	per month
Maintenance		$100	per month
Maid service		$14	per room
Other costs		$28	per room

(b)

Determine the inns break-even point in dollars.

Break-even point