value 2.00 polnts Grand Garden is a luoury hotel wth 15 suites Iis regular suite rate is $210 per night per suite. The hoter's cost per night is $135 per suite and consists of the following. per suite. The hoter's Variable direct labor and materials cost Fixed cost [(S5,870,000/155 suites)+365 days] $ 31 104 Total cost per night per suite $ 135 Th wi suites for three nights if the hotel could offer a 50% discount, ora rate of $105 per night. The hotel manager is inclined to reject the offer because the cost per suite per night is $135. nager received an offer to hold the local Bikers' Club annual meeting at the hotel in March hotel's low season with an occupancy rate of under 50%. The Bikers' Club would reserve 40 1. Required: Prepare an analysis of this offer for the hotel manager Contribution margin analysis