E$18\mathrm{.}9($LO $3,4),$ AP Service The Palmer 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.

$\backslash$table$[[$Salaries$,$$$5,900$ per month$],[$Utilities$,$$$1,100$ per month$],[$Depreciation$,$$$1,000$ per month$],[$Maintenance$,$$$100$ per month$],[$Maid service,$$14$ per room$],[$Other costs,$$28$ per room$]]$

Instructions

Determine the inn's break$-$even point in $($a$)$ number of rented rooms per month and $($b$)$ dollars.