EXCEL PROBLEM 4-6. Account Analysis, High-Low, Contribution Margin [LO 1, 2] Information on occupancy and costs at the Light House Hotel for April, May, and June are indicated below: April May June Occupancy Day manager salary Night manager salary Cleaning staff Depreciation Complimentary continental breakfast: food and beverages Total 1,700 $ 4,500 3,900 15,960 12,500 1,850 $ 4,500 3,900 16,275 12,500 1,950 $ 4,500 3,900 16,590 12,500 5,050 $41,910 5,205 $42,380 5,225 $42,715 REQUIRED a. Calculate the fixed costs per month and the variable cost per occupied room using account analysis for April. Round to two decimal places. b. Calculate the fixed costs per month and the variable cost per occupied room using the high-low method. c. Average room rates are $120 per night. What is the contribution margin per occupied room? In answering this question, use your variable cost estimate from part b