The Roberson Seaside Shanty has a rooms department and food and beverage department, and total fixed costs of the operation is $345,725. Annual sales revenue and cost figures are as follows Food & Bev Sales Revenue 580,725 210,376 Variable Costs (213,367) (113,421) Calculate the shanty's breakeven point assuming the ratio of room sales to food sales revenue remains constant at any level of sales. Rooms What will be the increase to contribution margin if there is a $20,000 increase in sales revenue to only the rooms department? What will be the increase to contribution margin if there is a $20,000 increase in sales revenue to only the Food and Beverage department? If we want to double the current operating income before tax with direct costs remaining the same, what is the increase in sales revenue needed if the increase is provided by both departments? Assume the sales ratios stay as originally stated