An entrepreunerial MBA student purchased an old estate in upstate New York and is looking to convert it into a Bed & Breakfast, she needs assistance evaluating the profitability of this venture. Here is the information that she has collected:

Monthly fixed cost $($including taxes, insurance, maintenance$)$ $$12,900$

Variable cost per occupied room per night $ $55$

Revenue per occupied room per night $ $105$

If she sets up $15$ guest rooms, can she break even? On average, what percentage of rooms would need to be occupied to break even?