The ABC Company owns the Manhattan Hotel, a $100-$room rooms$-$only operation. In $2022,$ the hotel's

average selling price was $$70\mathrm{.}00,$ its variable cost per room was $$40,$ and its annual fixed costs

totaled $$720,000.$

What is the number of room sales required to reach break$-$even point? $($Show your calculation$)(2\mathrm{.}5$

points$)$

What is the occupancy rate at breakeven for the hotel? $($Show your calculation$)(2\mathrm{.}5$ points$)$

What is the loss when the hotel sells only $21,000$ rooms? $($Show your calculation$)(2\mathrm{.}5$ points$)$

The Karen Company owns the Central Road Motel, a $50-$room rooms$-$only operation. In $2021,$ the

motel's average selling price was $$80\mathrm{.}00,$ its contribution margin ratio was $60$ percent, and its annual

fixed costs totaled $$458,800.$

$*$Contribution Margin ratio Selling Price $-$ variable cost