Parra Skyline is a hotel located near Parramatta Station. For one night accommodation per person, the hotel charges $60. The owner of the hotel estimates that the variable cost per person is $20, which includes food and room services. The fixed cost is estimated to be $50,000 per year.

Required: Calculate

(1)The contribution margin per unit of service (the per unit of service is one-night accommodation for one guest) and the contribution margin ratio.

(2)The annual breakeven point in dollars,

(3)Assuming the hotel targets a net profit of $90,000 a year after tax, calculate the number of units of service required to reach this target.