.The below are the financial information of Grand View Hotel before and after the construction of the new Wing which helps increase the capacity. What is the proportional change of the brea keven occupancy rate (i.e. as a percentage of previous breakeven)? Actual before the new wing Expected after the new wing Cost of Sales Average room rate $220 $240 Number of rooms 250 400 Average Occupancy Rate 75% 70% Variable (per room) $20 $25 Fixed (per day) $15,000 $25,000 Selling, General and Administrative Expenses Variable (per room) $50 $50 Fixed (per day) $10,000 $12,000