The Richibouctou Inn is trying to determine its break-even point. The inn has 75 rooms available that are rented at $48 a night. Operating costs are as follows: Salaries Utilities Depreciation $4,454 per month $1,960 per month $1,180 per month Maintenance Housekeeping service Other costs $470 per month $8 per room $16 per room (a) Determine the inn's break-even point in the number of rented rooms per month and dollars. Break-even point rooms Break-even point $ (b). If the inn plans on renting 32 rooms per day (assuming a 30-day month), what is the monthly margin of safety in dollars and the margin of safety ratio? Monthly margin of safety $ Margin of safety ratio %