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一道管理会计英文版题,求解答和分析,也要是英文的,

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一道管理会计英文版题,求解答和分析,也要是英文的,
The Bates has 20 rooms and the nightly charge for a room is $40 (US).The variable cost of one room for one night is $3 to cover cleaning,utilities and other sundry items.The fixed Costs for the hotel are $150,000 per year.Assume there are a maximum of 300 rentable nights per nights.Draw a graph showing the breakeven point for the Bates Hotel?What will happen to the breakeven if the hotel achieve an annual 70% occupancy rate?
我不会在电脑上作图诶别嘲笑我.就直接说分析好了
contribution margin=price-variable cost=40-3=$36
break-even point=fixed cost÷contribution margin=150000÷36=4166.66666.≈4167 rooms
if the hotel achieve an annual 70% occupancy rate,the break-even point will remain the same.
再问: 灰常感谢,还有一问:Hotel spend $10000for adverstising and this will increase his occupancy rate to 80%. Others will not change.
再答: then the break-even point will be:(150000+10000)÷37=4081.081081...≈4081 rooms if the hotel put an ad,then its profit would be:80%*300*20*(40-3)-150000-10000=$17600 if the hotel achieve 70% occupancy,the the profit would be:70%*300*20*(40-3)-150000=$5400 so, it's better to spend the $10000 for advertising。 我发现我好傻,40-3=36.................你做的时候别写错了