Fap Managerial/Cost Accounting . Jill Hayes operates a bed and breakfast hotel in a resort area in the Smoky nnual Depreciation on the hotel is $60,000 per year. Jill employs a maintenance person at salary of S32.000 and a cleaning person at an annual salary of $24,000. Re $10,000 per year. The rooms rent at an breakfast. Other costs are laundry and cleaning service at a cost of the cost of food which is $4.00 per person per night. Instructions al estate tanes are average price of S0 per person per night ineludlns $8.00 per person per night and (a) Determine the number of rentals and the sales revenue Jill needs to break even using the contribution margin technique (b) If the current level of rentals is 3,000, by what percentage can rentals decrease to worry about having a net loss? (e) Jill is considering upgrading the breakfast before Jill has service to attract more business and increase night. Jill feels she can prices. This will cost an additional $3.00 for food costs per person per hn increase the room rate to $6 revenue Jill needs to break even if the changes are made 5 per person per night. Determine the number of rentals and the sales 80% of plant 2. Paul capacity. Unit information about its product is as follows: sen Company produced and sold 20,000 units of product and is operating at $70 Sales price Variable manufacturing cost $45 Fixed manufacturing cost ($300,000+20,000) 15 6 Profit per unit si0 The company received a proposal from a foreign company to buy 4,000 units of Paulsen Company's product for $50 per unit. This is a one-time only order and acceptance of t proposal will not affect the company's regular sales. The president of Paulsen Company is his reluctant to accept the proposal because he is concerned that the company will lose money on the special order. All fixed costs are allocated to individual products. Prepare a schedule reflecting an incremental analysis of this proposal and indicate the effect the acceptance of this order might have on the company's income Instructions n Cookery reported actual sales of $2,000,000, and fixed costs of $400,000. The 3.Manhatta contribution margin ratio is 25%. Instructions Compute the margin of safety in dollars and the margin of safety ratio