The San Marcos Inn is trying to determine its break-even point. The inn has 50 rooms that it rents at $60 a night. Operating costs are as follows.

Salaries ........$7,200 per month

Utilities ........$1,500 per month

Depreciation ......$1,200 per month

Maintenance ...... $300 per month

Maid service ...... $8 per room

Other costs ...... $28 per room

Instructions

Determine the inn’s break-even point in

(1) Number of rented rooms per month and

(2) Dollars.