Part A has been answered please answer part B.

a.) A 190-room hotel's fixed cost is $1,000,000 per year. Its variable cost is 60% of revenue.

Due to renovation, this hotel only opened 300 days last year. If 60% of the revenue is from the rooms division, what is the breakeven Revenue per Available Room (RevPAR)? (Anws: 26.31)

b.) Last year, the hotel's ADR is $40. Given the same conditions in part 1, what is the breakeven occupancy rate (use percentage, such as 60%

instead of 0.6) last year?