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 $50a night. Operating costs are as follows:

Salaries	$5,500	per month
Utilities	$1,500	per month
Depreciation	$900	per month
Maintenance	$340	per month
Maid service	$10	per room
Other costs	$20	per room

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

Break-even point

rooms