Question

一道管理会计英文版题，求解答和分析，也要是英文的，谢谢

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?

Answer 1

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。

追问

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.

追答

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