E$22\mathrm{.}9$ Compute break$-$even point in sales units and in sales dollars $$ The Palmer Acres Inn is trying to determine its break$-$even point during its off$-$peak season. The inn has $50$ rooms that it rents at $$60$ a night. Operating costs are as follows. $$ Salaries $$$$5,900$ per month $$ Property tax$1,100$ per month $$ Depreciation $($straight$-$line$)1,000$ per month $$ 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$)$ sales dollars. $$ NOTE:$$ Enter a formula, a cell reference, or a value $($if you are unable to reference a cell$),$ into the yellow shaded input cells. $$ a$.$ Contribution margin per room Rent per room $$ Variable cost per room $$ Contribution margin per room $$ Contribution margin ratio Contribution margin per room $$ Rent per room $$ Contribution margin ratio $$ Fixed costs $$ Break$-$even point in rooms Fixed costs $$ Contribution margin per room $$ Break$-$even point in rooms $$ b$.$ Break$-$even point in dollars Break$-$even point in rooms $$ Rent per room $$ Break$-$even point in dollars $$ OR Fixed costs $$ Contribution margin ratio $$ Break$-$even point in dollars $$