19 nswered tof stion River View is a small bed and breakfast hotel located near the Grampians in Victoria. The hotel charges $55 per person for one night's accommodation with a full breakfast in the morning. The retired couple who own and manage the hotel estimate that the variable cost per person is $31. This includes such costs as food, cleaning and utilities. The hotel's fixed costs, which include council rates, water rates and land taxes, total $42000 per year. The hotel can accommodate 10 guests each night. Tax rate is 40%. Calculate the number of units of service required to earn a target profit of $60 000 (after tax) for the year.(You must choose TWO options - one for Target Profit (before tax) and the other for the number of units required to earn the target profit)