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Dilton Feyt Luxury Hotel has 100 rooms with an ADR of $95.00 and occupancy of 80.00% on daily basis. The hotels annual FC and VC

Dilton Feyt Luxury Hotel has 100 rooms with an ADR of $95.00 and occupancy of 80.00% on daily basis. The hotels annual FC and VC are $500,000 and 620,000 in 2012 respectively. In 2013, the management has experienced some changes in ADR and occupancy %. The hotels ADR has increased by $20.00 and its occupancy % has decreased to 70.00%. Based on the internal financial data, what is the annual decrease or increase in occupancy % at breakeven in 2013 over 2012 (assume that there are 365 days in a given year and there is no change in VC in 2013)?

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