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Information on occupancy and costs at the New Light Hotel for April, May and June are as follows:,April May June,Occupancy 1500 1650 1800,Day manager salary 4200 4200 4200,Night manager salary 3700 3700 3700,Cleaning Staff 15,300 15,600 15,900,Depreciation 12,000 12,000 12,000,Complimentary f&b 4600 5300 5800,Total $39,800 $40,800 $41,600,,Required: ,a. Calculate the fixed costs per month and the variable cost per occupied room using account analysis for April. ,b. Calculate fixed costs per month and the variable cost per occupied room using the high-low method. ,c. Average room rates are $110 per night. What is the contribution margin per occupied room? In answering this, use the variable cost estimate determined above.,

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