A 150-room Hotel De Manc has an average daily room rate (ADR) of $40.00 with occupancy of 60.00% on daily basis. The hotel's annual fixed cost (FC) and variable cost (VC) are $300,000 and $476,000, respectively. According to the internal financial data, what is Hotel De Manc's occupancy percentage (occ. %) at breakeven in a given year (assume that ADR and occ. % do not change throughout the year and there are 365 days in a given year)?

Dilton Feyt Luxury Hotel has 100 rooms with an average daily room rate (ADR) of $95.00 and occupancy of 80.00% on daily basis. The hotel's annual fixed cost (FC) and variable cost (VC) are $500,000 and 620,000 in 2012, respectively. In 2013, the management has experienced some changes in ADR and occupancy percentage (occ. %). The hotel's ADR has increased by $20.00 and its occ. % has decreased to 70.00%. Based on the internal financial data, what is the annual decrease or increase in occ. % at breakeven in 2013 over 2012 (assume that there are 365 days in a given year and there is no change in VC in 2013)?