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 $ 70 a night. Operating costs are as follows.

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

Determine the inns break-even point in dollars.

Salaries $ 5,000 per month

Utilities $ 1,200 per month

Depreciation $ 900 per month

Maintenance $ 1,657 per month

Maid service $ 17 per room

Other costs $ 32 per room