) Braha Boda Hotels is a company in the hospitality industry that take care of travelers along its area of operation. The budgets for the Hotel got the year 2010 are as follows:

GHS GHS

Occupants Charges 1,100,000

Costs:

Variable:

Direct supplies. 80,000

Direct salaries 600,000

Occupation service:

Overheads 65,000

Administration. 92,000

Fixed:

Overheads 125,000

Administration 140,000 1,102,000

Loss (2,000)

Additional Information:

1. Number of rooms available 100 per day

2. Occupants days 24,000 per annum

You are required to compute:

(i) The contribution margin ratio.

(ii) The break-even point in both occupants days and occupants charges.

(iii) The margin of safety ratio if the Hotel operates at fully capacity.

(iv) The break-even points one occupants days of direct salary were

increased to GHS626,000.

(v) The break-even in occupants days if fixed occupants service overheads were increased to GHS145,000.