Jane operates a bed and breakfast hotel in a resort area. Depreciation on the hotel is RM60,000 per year. Jane employs a maintenance person at an annual salary of RM41,000 and a cleaning person at an annual salary of RM24,000. Real estate taxes are RM10,000 per year. The rooms rent at an average price of RM60 per person per night including breakfast. Other costs are laundry and cleaning service at a cost of RM10 per person per night and the cost of food which is RM5 per person per night. Required: (a) Determine the number of rentals and the sales revenue Jane needs to break even using the contribution margin technique. (b) If the current level of rentals is 4,000 , by what percentage can rentals decrease before Jane has to worry about having a net loss? (c) Jane is considering upgrading the breakfast service to attract more business and increase prices. This will cost an additional RM3 for food costs per person per night. Jane feels she can increase the room rate to RM68 per person per night. Determine the number of rentals and the sales revenue Jane needs to break even if the changes are made