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: Salaries $5,200 per month Utilities $1,300 per month Depreciation $1,200 per month Maintenance $826 per month Maid service $17 per room Other costs $32 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 $