4-6. Account Analysis, High-Low, Contribution Margin Information '^p on occupancy and costs at the New Light Hotel for April, May, and June are indicated below: April May June Occupancy 1,500 1,650 1,800 Day manager salary $ 4,200 $ 4,200 $ 4,200 Night manager salary 3,700 3,700 3,700 Cleaning staff 15,300 15,600 15,900 Depreciation 12,000 12,000 12,000 Complimentary continental breakfast: food and beverages 4,600 5,300 5,800 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 the fixed costs per month and the variable cost per occupied room using the high-low method.