The 200 Room Mountain View Resort has operated only seasonally up to date, from May through September. The management is exploring whether it would be beneficial to extend their operating season to April through October.

Pertinent Information is below: Information for April and for October is estimated.

Month	April	May	June	July	August	September	October
Available Room Nights	6,000	6,200	6,000	6,200	6,200	6,000	6,200
Occupancy	45%	65%	85%	87%	87%	65%	55%
ADR	$125	$ 185	$225	$225	$225	$165	$135
Variable Costs Per Occupied Room	$44	$44	$44	$44	$44	$44	$44
Fixed Costs	$250,000	$250,000	$250,000	$250,000	$250,000	$250,000	$250,000

Based on these estimates of occupancy and ADR in April and in October, determine whether the Resort should be open during these two months.

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