Sandra Botosan operates a bed and breakfast hotel in a resort area near Lake Michigan. Depreciation on the hotel is $76,272 per year. Sandra employs a maintenance person at an annual salary of $57,000 and a cleaning person at an annual salary of $40,000. Real estate taxes are $26,000 per year. The rooms rent at an average price of $76.00 per person per night including breakfast. Other costs are laundry and cleaning service at a cost of $26.12 per person per night and the cost of food, which is $21.00 per person per night. (a) Determine the quantity of rentals and the sales revenue Sandra needs to break even using the contribution margin technique. Break-even quantity of rentals Break-even sales $