I need the breakeven point in number of rooms for the bottom statement.

Total Revenue $$27,384,000\mathrm{.}00$

Total Variable Costs $$(5,868,000\mathrm{.}00)$

Total Bad Debt Expense $$(547,680\mathrm{.}00)$

Total Fixed Salaries & Benefits $$(8,580,000\mathrm{.}00)$

Total Fixed Operating Costs $$(3,120,000\mathrm{.}00)$

Total Interest Expense $$(7,740,000\mathrm{.}00)$

Total Depreciation $$(5,700,000\mathrm{.}00)$

Net Income $$(4,171,680\mathrm{.}00)$