A hotel unit has 200 double rooms and one restaurant. The following tables are given Table of total expenses of the previous year Expenditure Remuneration of permanent staff Consumables Annual cost royalties Depreciation of the building Staff remuneration variables electricity bill Annual website maintenance cost Water supply bill Parking Rent Telecommunications Miscellaneous Fixed costs Amount 500,000.00 1,500,000.00 30,000.00 3,000,000.00 1,200,000.00 150,000.00 20,000.00 30,000.00 100,000.00 30,000.00 350,000.00 Other variable costs Sales data and variables Description Nights Meals Selling price (euro / unit) 100 25 Variable cost (euro/unit) 10 10 500,000.00 Its total fixed annual expenses are shared 80% at the hotel and 20% at the restaurant. There are no stocks at the beginning or end of the season. 1. Calculate the total variable cost and the total fixed cost 2. To calculate the dead operating point of the company in cash units if the sales ratio is 75% at the hotel and 25% at restaurant Note: the company considers that there will be no change at total fixed costs. 3. 3. Calculate the room occupancy index for the dead spot operation of the company