You are the manager of new 25 room-hotels and you would like to set the selling price per room.  The following items are estimated expenses: 

Human resources 1,200,000 Baht per year 

Selling expenses 800,000 Baht per year 

Administrative expenses 610,000 Baht per year 

Direct expenses Baht 300 per room sold 

Occupancy Rate 80% 

Tax rate 20% 

If you would like to have Net Income (after tax) 2,000,000 Bath per year, how much do you set the price per room?