The Pharoah Acres Inn is trying to determine its break-even point during its off-peak season. The inn has 50 rooms that it rents at $80 a night. Operating costs are as follows: Salaries $5,700 per month Utilities $1,000 per month. Depreciation $1,300 per month Maintenance $1,648 per month Maid service $19 per room Other costs $37 per room (a) Determine the inn's break-even point in number of rented rooms per month. Break-even point rooms