To determine how many hours Jill must tutor for her income to equal her expenses, we start by defining her costs and revenues.
Expenses:
- Advertisement costs: $400
- Facility rental cost: $20 per hour
If she tutors for \( h \) hours, her total cost can be expressed as: \[ \text{Total Expenses} = 400 + 20h \]
Income: She charges $60 per hour, so her income for \( h \) hours is: \[ \text{Total Income} = 60h \]
To find the number of hours \( h \) that makes her total income equal to her total expenses, we set up the equation: \[ 60h = 400 + 20h \]
Now, we will solve for \( h \).
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Subtract \( 20h \) from both sides: \[ 60h - 20h = 400 \] \[ 40h = 400 \]
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Divide both sides by 40: \[ h = \frac{400}{40} = 10 \]
Thus, Jill needs to tutor for \( \boxed{10} \) hours for her income to equal her expenses.