Golden Age retirement planners specializes in providing financial advice for people planning for a comfortable retirement. The company offers seminars on the important topic of retirement planning. For a typical seminar the room rental at the hotel is $1,000 and the cost of advertising and other incidentals is about $10,000 per seminars. The cost of the material and special gifts for each attendee is $60 per person attending the seminar. The company charges $250 per person to attend the seminar as this seems competitive with other companies in the same business. How many people must attend each seminar for Golden Age to break even. Have to do this in Excel.