Copeland Hotels Ltd provide three levels of rooms in their hotels. The following planning data are provided for the year ended 31 December 2026:

Fixed hotel overhead costs are \($24\) 360 000 per year, and the annual fixed marketing and administrative costs are \($10\) 200 000.
As a graduate of a tourism management course, you are part of the planning process for 2026 and need to understand what is happening in the process.
Required
(a) Calculate the break-even point for 2025 and 2026 in total room nights and the number of room nights of each type of room that must be sold at the break-even point.
(b) Calculate the number of room nights of each type of room that will have to be sold in 2026 to earn an after-tax profit of \($19\) 488 000. Assume a tax rate of 30%.

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Room nights in 2025 Planned 2026 room nights Rate per night Direct room maintenance costs Variable hotel overhead Variable marketing expenses Deluxe Suite Superior Suite Presidential Suite 120 000 72 000 128 000 $480 160 40 80 40 60 120 112 000 $720 200 60 48 000 80 000 $1200 280