If the current level of rentals is $11,500,$ by what percentage can rentals decrease before Michelle has to worry about having a net loss? $($Round percentages to $0$ decimal places, e$.$g$.52\%.)$

Margin of safety $\%$

eTextbook and Media

Michelle is considering upgrading the breakfast service to attract more business and increase prices. This will cost an additional $$24$ for food costs per person per night. She feels she can increase the room rate to $$131\mathrm{.}00$ per person per night. Determine the quantity of rentals and the sales revenue Michelle needs to break even if the changes are made. $($Round answers to $0$ decimal places, e$.$g$.5,275.)$

Break$-$even number of rentals