Casino Hebron made headlines when it undertook a $$75$ million renovation. In mid$-$September $2018,$ the hotel closed its then$-$named Roman Tower, which was last updated in $2001,$ and started a major renovation of the $559$ rooms housed in that tower. On January $1,2020,$ the renamed Privateer's Tower reopened, replacing the Roman Tower. In addition to renovating the existing rooms and suites in the former Roman Tower, $23$ guest rooms were added to Privateer's Tower. With the renovation completed, Casino Hebron expects the Privateer's Tower room rate to average around $$148$ per night. This increase, a $$22$ or $17\mathrm{.}5\%$ increase, reflects, in part, the room improvements.

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Requirements

I. Laundry services

Requirement $2.$ Before the renovation, how many hotel room nights were needed to break even? Using Casino Hebron's occupancy rate, what was the margin of safety in units before the renovation? What is the margin of safety in units if the hotel occupancy rate is used instead of Casino Hebron's occupancy rate?

First determine the number of hotel room nights that were needed to break even before the renovation. Use a $365-$day year. $($Round your answer up to the nearest whole number.$)$

The number of hotel room nights to break even before the renovation was