How to calculate the breakeven occupancy rate per day?

QUESTION 1 Acrux Group is a multidivisional business established in Hong Kong since the 1980s. The firm has two major subsidiaries: Plunkett Hotels and Resorts and Honshu Propemes. Plunkett Hotels ard Resorts is a We-star reson with presence in major tourist destinations acrossAsia-Pacitic and Australia. Guests pay an all-inclusive tlat rate to enjoy all the services ottered by the resort, which inclu&s accommodation, food and beverages, spa and sauna, and a variety ot spon activites organized by the fitness club. Each rvice is organized as a cppartment tor management purposes. Due to its excellence sen,'ices, Plunkett has eceived numerous awards in tte past and it has been exparded trom a single esorl hotel to IS reson hotels. The General Manager in each Plunkett's resort is treated as a profit centre, and their annual bonuses is determined based on the difference between actual as compared to budgeted profit at year end. In the past Plunkett's annual bud*tis based on the projected occupancy rate and ex*cted costs. The annual budget will then be divided into monthty budgets bad on the number ot days in the month ard seasonal demand fluctuations. During middle ot 2017, Plunkett has changed it's CFO and she felt that the old budgeting approach does consider the dynamic nature ot the tourism market (The peak season tor mostotthe Plunkett's esot hotels are in the months ot January', duty, August and DecemtM. To ensure the budget reflects the most updated demand and cost intonation, she adopts the rolling budget approach starting trom 201 a fiscal year. Before the fiscal year begins, the head office sets the target, tor each resol the vanabE cost per room occupied tor each depanment (i.e. accommodation, tood and beverage, spa, and fitness club), along with fixed costs target on mese departments tor the entire year. Each cppanments annual fixed cost target will then be divicEd into month"/ targets based on the number ot days. Under new budgeting approach, t'p ral Manager ot Plunkett's resort is evaluated using the tlexibE budget. Bonuses are determined based on difference between budgeted and actual expenditures. The following illustrates the rew budget model tor Plunkett to adopted in 2018 tor its Penang resort: