Suppose a Holiday Inn Hotel has annual fixed costs applicable to its rooms of $1.2 million for its 300-room hotel. Average daily room rents are $50 per room, and average variable costs are $10 for each room rented. It operates 365 days per year. What is the break-even point in number of rooms rented?
 HugME Company produces dolls. Each doll sells for $20.00. Variable costs per unit are $14.00 and total fixed costs for the period are $435,000. What is the break-even point in units? What is the break-even volume in dollars?