Problem 12 The Myer Motel (MM), a rooms-only fifty-room lodging operation, has a cost structure as follows: Monthly fixed costs =$20,000 Variable costs / room sold =$20 ADR=$60 Average Tax Rate =20 percent 1. Contribution Margin Ratio (CMR) $40.00 2. Break-even Point in Rooms Sold 3. Revenue at $10,000 profit (after tax) $22,500.00 4. Day of Break-even June 30th 5. Costs increase 50%, ADR must increase