Grand Garden is a luxury hotel with 160 suites. Its regular suite rate is exist210 per night per suite. The hotel's cost per night is exist135 per suite and consists of the following. The hotel manager received an offer to hold the local Bikers' Club annual meeting at the hotel in March, which is the hotel's low season with an occupancy rate of under 60%. The Bikers' Club would reserve 45 suites for three nights if the hotel could offer a 60% discount, or a rate of exist84 per night. The hotel manager is inclined to reject the offer because the cost per suite per night is exist135. Required: Prepare an analysis of this offer for the hotel manager