21. Jane Botosan operates a bed and breakfast hotel in a resort area near Lake Michigan. She incurs the following costs:

Depreciation

Maintenance Salary

Cleaning Salary

Real Estate Taxes

Laundry and cleaning

Food costs

$60,000 per year

$41,000 per year

$24,000 per year

$10,000 per year

$10 per room per night

$5 per room per night

The rooms rent at an average price of $60 per night including breakfast.

Determine how many rooms would Jane have to rent each year for a target net income of $315,000. (5 point)