Copeland Hotels Ltd provide three levels of rooms in their hotels. The following planning data are provided for the year ended 31 December 2016:

	Deluxe Suite	Superior Suite	Presidential Suite
Rate per night Direct room maintenance costs Variable hotel overhead Variable marketing expenses Room nights in 2015 Planned 2016 room nights	$480 $160 $40 $40 120 000 128 000	$720 $200 $60 $60 72 000 112 000	$1 200 $280 $80 $120 48 000 80 000

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 2016 and need to understand what is happening in the process.

Required

A. Calculate the break-even point for 2015 and 2016 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 2016 to earn an after-tax profit of $19 488 000. Assume a tax rate of 30%.