The inn’s break-even point

The Cullumber Acres Inn is trying to determine its break-even point during its off-peak season.
The inn has 50 rooms that it rents at $65 a night. Operating costs are as follows:
Salaries $7,000 per month
Property tax $1,000 per month
Depreciation (straight-line) $1,100 per month
Maintenance $260 per month
Maid service $13 per room
Other costs $26 per room
(a) Determine the inn’s break-even point in number of rented rooms per month.