Empire Plaza Hotel is a luxury hotel with 408 rooms. Its regular room rate is $340 per night per room. The hotel's cost is $185 per night per room and consists of the following Variable direct labor and materials cost Fixed cost Total cost per night per room 5 56 129 $ 185 The hotel manager receives an offer to hold the Junior States of America (JSA) convention at the hotel in February, which is the hotel's low season with an occupancy rate of under 45%. USA would reserve 100 rooms for four nights if the hotel could offer a 50% discount, or a rate of $170 per night. The hotel manager is inclined to reject the offer because the cost per room per night is $185. Should the offet ftom USA should be accepted or rejected? What is the contribution margin from accepting the offer? Contribution margin analysis