Exercise 19-13 Analyzing variable cost for a special order LO A1 Grand Garden is a luxury hotel with 155 sultes. Its regular suite rate is $210 per night per suite. The hotel's cost per night is $135 per suite and consists of the following Variable direct labor and materials cont Tixed cont (55,870,000/155 vuiton) - 365 days! Total cost per night per suite 104 $ 135 The hotel manager receives an offer to hold the local Bikers Club annual meeting at the hotel in March, which is the hotel's low season with an occupancy rate of under 50%. The Bikers Club would reserve 50 suites for three nights if the hotel could offer a 50% discount, or a rate of $105 per night. The hotel manager is inelined to reject the other because the cost per suite per night is $135. Prepare an analysis of this offer for the hotel manager. Should the offer from the Bikers Club should be accepted or rejected? What's the contribution margin from accepting the offer? Contribution margin analysis