Empire Plaza Hotel is a luxury hotel with 428 rooms. Its regular room rate is $440 per night per room. The hotel's cost is $235 per night per room and consists of the following. Variable direct labor and materials cost Fixed cost $ 96 139 $ 235 Total cost per night per room 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%. JSA would reserve 100 rooms for four nights if the hotel could offer a 50% discount or a rate of $220 per night. The hotel manager is inclined to reject the offer because the cost per room per night is $235. Should the offer from JSA should be accepted or rejected? What is the contribution margin from accepting the offer? Contribution margin analysis Ride, Inc., a manufacturer in a seasonal industry, is preparing its direct materials budget for the second quarter. It plans production of 245,000 units in the second quarter and 57,500 units in the third quarter. Raw material inventory is 61,250 pounds at the beginning of the second quarter. Other information follows: Direct materials Each unit requires 0.50 pounds of raw material, priced at $180 per pound. The company plans to end each quarter with an ending inventory of materials equal to sex of next quarter's budgeted materials requirements. Prepare a direct materials budget for the second quarter. (Enter "per unh" answers in two decimal places.) RIDA INC Direct Materials Budget Second Quarter Units to be produced 245,000 units Materials needed for production (pounds) Total materials requirementa (pounds) Materials to be purchased (pounds) Budgeted cost of direct material purchases