A hotel group prepares financial statements on a quartelyy basis. the senior management is reviewing the performance of one hotel and making plans for next year. yhe manager have in front of them rhe results for this year $($based on some actual results and some forecast to the end of this year$)$

quarter $1$ sales revenue $400,000$ profit$/$loss $(280,000)$

quarter $2$ sales revenue $1,200,000$ profit $360,000$

quarter $3$ sales revenue $1,600,000$ profit$/$loss $680,000$

quarter $4$ sales revenue $800,000$ profit$/$loss $40,000$

total :sales revenue $4,000,000$ total: profit$/$loss $800,000$

the total estimated number of visitors $($gues night$)$ for this year is $50,000.$ the results follow a regular pattern; there are no unexpected cost fluctuations beyond the seasonal trading patterns shown above. for next year, management anticipate an increase in unit variable cost of $10$ percent and a profit targets for the hotel of #$1$ million. These will be incorporated into its plans.

required:

a$)$ calculate the total variable and total fixed cost of the hotel for this year. show the provisonaal annu results for this year in total, showing variable and fixed cost separately. show also the revenue and cost per visitor

b$)$ If there is no increase in visitors for next, what will be the required revenue rate per hotel visitors to meet the profit targets.

c$)$ if the required revenue rate per visitors is not raised above this year's level, how many visitors will be required to meet the profit targets

d$)$ outline and briefly discuss the assumption that are made in typical PV or break even analysis and assess whether they limit itss usefulness