The Relax Inn$$s rooms department has annual sales revenue of $$600,000$ and variable costs of $$180,000.$ The inn$$s food department has annual sales revenue of $$200,000$ and variable costs of $$160,000.$ The inn$$s fixed costs are $$220,000.$ The total sales revenue of the inn is $$800,000$ jointly.

$1\mathrm{.}1.$ Calculate the inn$$s breakeven point, assuming the ratio of room sales to food sales revenue remains constant at any level of total sales. $[16]$

$1\mathrm{.}2.$ The owners want to increase their restaurant$$s sales revenue, and they plan to spend $$1,000$ on brochures to be displayed in the inn$$s entry lobby and in the guest rooms. What level of incremental food sales must be achieved to cover the brochure cost? $($Assume that room sales remain constant.$)[2]$

$1\mathrm{.}3.$ If the inn$$s owners want to increase operating income by $$40,000$ by increasing rooms occupancy rate, what is the incremental room sales revenue required to support the $$40,000$ increase to operating income? $($Assume no effect on restaurant sales.$)[2]$