The Wildhorse Acres Inn is trying to determine its break-even point during its off-peak season. The inn has 50 rooms that it rents at $60 a night. Operating costs are as follows: Salaries Property tax $5,300 per month $1,200 per month Depreciation (straight-line) $1,200 per month Maintenance $220 per month Maid service $12 per room Other costs $24 per room