Barbara Botosan operates a bed and breakfast hotel in a resortarea near Lake Michigan. Depreciation on the hotel is $64,552 per year. Barbara employs a maintenance person at an annual salary of $45,000 and a cleaning person at an annual salary of $28,000. Real estate taxes are $14,000 peryear. The rooms rent at an average price of $64.00 per person per night including breakfast. Other costs are laundry and cleaning service at a cost of $14.04 per person per night and the cost of food, which is $9.00 per person per night. (a) Determine the quantity of rentals and the sales revenue Barbara needs to break even using the contribution margin technique. Break-even quantity of rentals Break-even sales 3