Linda Botosan operates a bed and breakfast hotel in a resort area near Lake Michigan. Depreciation on the hotel is $$63,735$ per year. Linda employs a maintenance person at an annual salary of $$44,000$ and a cleaning person at an annual salary of $$27,000.$ Real estate taxes are $$13,000$ per year. The rooms rent at an average price of $$63\mathrm{.}00$ per person per night including breakfast. Other costs are laundry and cleaning service at a cost of $$12\mathrm{.}79$ per person per night and the cost of food, which is $$8\mathrm{.}00$ per person per night.

$($a$)$

Determine the quantity of rentals and the sales revenue Linda needs to break even using the contribution margin technique.

Break$-$even quantity of rentals

Break$-$even sales

$