Debra Botosan operates a bed and breakfast hotel in a resort area near Lake Michigan. Depreciation on the hotel is $84,600 per year. Debra employs a maintenance person at an annual salary of $66,000 and a cleaning person at an annual salary of $49,000. Reat estate taxes are $35,000 per year. The rooms rent at an average price of $85.00 per person per night including breakfast. Other costs are laundry and cleaning service at a cost of $34.60 per person per night and the cost of food, which is $30.00 per person per night. Determine the quantity of rentals and the sales revenue Debra needs to break even using the contribution margin technique. Break-even quantity of rentals Break-even sales If the current level of rentals is 14,000 , by what percentage can rentals decrease before Debra has to worry about having a net loss? (Round percentages to 0 decimal places, es, 52\%) Margin of safety of Debra is considering upgrading the breakfast service to attract more business and increase prices. This will cost an additiona' $28 for food costs per person per night. Ste feels she can increase the room rate to $143.00 per person per night. Determine the quantity of rentals and the sales revenue Debra needs to break even if the changes are made. (Round answers to 0 decimal ploces. e. 5,275 . Break-even number of rentals Break-even sales