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 $80a night. Operating costs are as follows:

Salaries$5,400per month Utilities$1,200per month Depreciation$1,100per month Maintenance$2,140per month Maid service$19per room Other costs$37per room

Q. Break-even point of number of rooms rented per month?