Problem $3$

$(2$ points$)$ :

$3\mathrm{.}1$ A $170-$room hotel's fixed cost is $$2,000,000$ per year. Its variable cost is $60\%$ of revenue. Due to renovation, this hotel only opened $300$ days last year.

If $70\%$ of the revenue is from the rooms division, what is the breakeven Revenue per Available Room $($RevPAR$)?$

$3\mathrm{.}2$ Last year, the hotel's ADR is $$60.$ Given the same conditions in part $1,$ what is the breakeven occupancy rate $($use percentage, such as $60\%$ instead of $0\mathrm{.}6)$ last year?