The Lake Shore 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 (a) number of rented rooms per month and (b) dollars.