IHW Hotels & Resorts Plc $($IHW$)$ is a global hotel group. IHW offers two types of accommodation. One is the basic accommodation to provide a comfortable travel environment that supports the well$-$being of travelers. The price for each guest night stay is $60.$ The other one is luxury accommodation to provide an experience with thoughtful amenities, playful design, and a sincerely personal style of service. The price for luxury accommodation for each guest night stay is $100.$ The information on two types of accommodation is as follows:

Basic Luxury

Price $60100$

Variable cost per unit $2040$

Total fixed cost is $70,000.$ The senior management is reviewing the performance of one hotel and making plans for next year.