A 150 room hotel de Manx has an ADR of $40 with occupancy of 60% on a daily basis. The hotels annual FC and VC are $300,000 and $476,000 respectively. According to the internal financial data what is hotel de mancs occupancy percentage at break even in a given year ( assume the ADR And occ.% do not change throughout the year and there are 365 days in a given year)