The Sunland 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 $$5,400$ per month

Property tax $$1,200$ per month

Depreciation $($straight$-$line$)$ $$1,100$ per month

Maintenance

$$280$ per month

Maid service

$$19$ per room

Other costs

$$37$ per room