ncome be! P8.13 A motel has 75 rooms it usually rents out, in the following proportions: 55% singles at $60 per night 45% doubles at $74 per night The motel has annual fixed costs of $445,000 and variable costs averages $14 per room occupied. a. Calculate the motel's breakeven level and its occupancy percentage. b. Calculate the occupancy percentage that will provide operating income (before tax) of $65,000 a year. FO 14