Let's start by defining the variable:
Let \( x \) be the number of visits to the rink.
Now we can write the cost for each option:
- For the first option (paying per visit): The cost is \( 10x \).
- For the second option (monthly fee plus per visit fee): The cost is \( 32 + 6x \).
To find the number of visits where both costs are equal, we set the two equations equal to each other:
\[ 10x = 32 + 6x \]
Now, we will solve for \( x \):
- Subtract \( 6x \) from both sides:
\[ 10x - 6x = 32 \]
\[ 4x = 32 \]
- Divide both sides by 4:
\[ x = \frac{32}{4} = 8 \]
Thus, the number of visits at which the costs of the two plans are equal is \( \boxed{8} \).