Grand Garden is a hotel with 100 suites. Its regular suite price is $250 per night per suite. The hotels total cost per night is $180 per suite and consists of the following.

The hotel manager receives an offer to hold the local Bikers' Club meeting at the hotel in March, which is the hotel's slow season with a low occupancy rate per night. The Bikers' Club would reserve 80 suites for one night if the hotel accepts a price of $148 per night. (a) What is the contribution margin from this special offer? (b) Should the Bikers' Club offer be accepted or rejected