- The following information is for Winter Break Hotel. Given the information, questions from #12 to #15. o Average room selling price: $65 o Average variable cost per room: \$17 o Annual total fixed costs: $450,000 o Sales goal (= Net Income) of the hotel this year: $5,000,000 o Number of rooms available per day: 400 rooms o This hotel is open 365 days a year. How many rooms must be sold to break even? 113,542 400 9,375 146,000