Dullen Lodging Suites is a 150 room hotel with an average daily room rate (ADR) of $90.00. Also, the property's unit variable cost (UVC) is $30.00. If this hotel has a fixed cost (FC) of $60,000 and the management wishes to make a profit of $20,000, what is the additional number of rooms that the management has to sell beyond breakeven analysis (BE) point to reach at the desired profit level?

FinTon Inn is having a hard time catching up with the breakeven points due to low season. During the last month, the management was able to sell 672 less rooms than its breakeven analysis (BE) in units of 5,028. If the Inn's fixed cost (FC) is $246,000, average daily room rate (ADR) is $140.00, and unit variable cost (UVC) is $98.00, how much net loss will the manage-ment of FinTon Inn recognize in low season