The Soma Inn is trying to determine its break-even point. The inn has 75 rooms that are rented at $52 a night. Operating costs are as follows.

Salaries		$4,900	per month
Utilities		2,500	per month
Depreciation		1,500	per month
Maintenance		850	per month
Maid service		7	per room
Other costs		32	per room

Total variable costs=Maid service+Other costs

=7+32=$39 per room

Total fixed cost=Salaries+Utilities+Depreciation+Maintenance

=4900+2500+1500+850=$9750

Contribution margin=Sales-Variable cost

=(52-39)=$13 per room

Breakeven=Fixed expenses/Contribution margin

=(9750/13)=750 rooms

=(750*52)=$39000

If the inn plans on renting an average of 50 rooms per day (assuming a 30-day month), what is (1) the monthly margin of safety in dollars and (2) the margin of safety ratio? (Round ratio to 0 decimal places, e.g. 10%.)

1.		Margin of safety		$
2.		Margin of safety ratio