Grand Garden is a luxury hotel with 150 sultes. Its regular sulte rate Is $230 per night per sulte. The hotel's cost per night is $155 per sulte and consists of the following. Variable direct labor and materials cost Fixed cost (5,97e,eee/1se suites)+365 days] Total cost per night per suite $ 46 1e9 $ 155 The hotel manager recelved an offer to hold the local Blkers' Club annual meeting at the hotel In March, which is the hotel's low season with an occupancy rate of under 55%. The Bikers' Club would reserve 50 suites for three nights if the hotel could offer a 55% discount, or a rate of $103 per night. The hotel manager is inclined to reject the offer because the cost per sulte per night is $155 Required: Prepare an analysis of this offer for the hotel manager. Contribution margin analysis otal cost per night per suite $ 34,500.00