For his parents' anniversary party, Dustin is considering using one of two venues. A hotel in Booneville will cost $993 for a reservation, plus $60 per person. A restaurant in the same city will cost $61 per person, in addition to $977 for the reservation. In order to make the best decision, Dustin figures out how many attendees it would take to have the venues cost the same amount. What would the total cost be? How many attendees would that be?