Hotel sy what is Sydney Ltd, New South Wales for one night accommodation per person. The hotel charges $95. The hotel estimate state that the variable cost per person is $45 which includes food and room services. The fixed cost is estimated to be 65,000 per year required. Calculate the contribution margin for units of service. The per unit of service is one night accommodation for one guest and the contribution margin ratio b)the annual break even point in dollars see assuming the hotel target a net profit of 65,000. A year before tax calculate the number of unit of Subway is required to reach this target.