Soft Echo Resort & Spa is one of the largest resorts in Michigan. This resort has $120$ rooms. In $2022,$ its average daily rate is $$230.$ Thanks to the rebound in travel demand after COVID, the resort's occupancy reached $60\%$ in $2022.$ In $2022,$ the fixed costs were $$500,000,$ and the unit variable cost was $$138$ per room night.Located in northern Michigan, Soft Echo Resort & Spa was closed for most of the winter season. It opened $200$ days in $2022.$ In $2023,$ the general manager wants to increase operating income from the current level to $$400,000.$ She decides to do the following adjustments:Spend additional $$40,000$ per year to be promoted by local celebrities To motivate the staff, the owner created a $$5,000$ prize to the best employee of the yearSend scented candles to guests, which costs $$2$ per room nightIncrease ADR by $$15$Given the above info, answer the following questions.

What are the fixed costs in $2023?$

Considering price changes and potential increased unit variable cost $($e$.$g$.,$ candles$),$ what is the unit contribution margin $($$$)$ in $2023?$

What is the required number of rooms the resort needs to sell per night, in $2023?$

What is the average occupancy $($use percentage, such as $60\%$ instead of $0\mathrm{.}6)$ that the resort needs to achieve in $2023$