A luxury hotel has fixed cost of $$200,000$ per month. the variable costis $$100$ per occupied room, whereas the average revenue is $$300.$ However, the hotel incurs an additional $$50,000$ per month per staff salaries and other running expenses. the hotels occupancy rate is $75\%.$ Calculate the break$-$even point for the hotel in terms of the number of occupied rooms it needs to achieve to cover all cost?