Part 2: Practical case: (80%). SeaV is a bed and breakfast hotel near Salmiya. Depreciation on the hotel is $65,000 per year. The hotel employs a maintenance person at an anual salary of $30,000 and a cleaning person at an annual salary of $30,000. Real estate taxes are $25,000 per year. The rooms rent at an average price of $60 per person per night. Other costs are laundry and cleaning service at a cost of $6 per person per night and the cost of food, which is $4 per person per night. (a) Determine the number of rentals and the sales revenue the nowl needs to break even using the contribution margin technique. (20%). (b) Find the Breakeven point using the graphical method and explain the different areas in the graph: (10%) (c) If the current level of rentals revenue is $240,000, by what percentage can rentals decrease before the hotel has to worry about having a net loss? (10\%) (d) What is the level of rentals needed to earn a target profit of $80,000.(10%) (e) the hotel is considering upgrading the breakfast service to attract more business and increase prices. This will cost an additional $3 for food costs per person per night. The hotel management feel they can increase the room rate to $68 per person per night. Determine the number of rentals and the sales revenue the hotel needs to break even if the changes are made. (20%) (f) reate a scenario to analyze the sensitivity to changes in one orthe key variables (e.g., price, variable cost, fixed cost, sales volume), and evaluate how a 10% increase or decrease in these variables would affect profitability. (10%) - Recommendations: Provide recommendations based on your analysis. Explain the potential benefits and risks associated with the proposed changes