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

1. Determine the inns break-even point in (1) number of rented rooms per month and (2) dollars. (write out each step and why)