The Soma Inn is trying to determine its break-even point. The inn has 75 rooms that are rented at $52 a night. Operating costs are as follows.

Salaries $9,400 per month
Utilities 2,700 per month
Depreciation 1,400 per month
Maintenance 900 per month
Maid service 6 per room
Other costs 28 per room

Determine the inn's break even point in (1) number of rented rooms per month and (2) dollars