Alka Hotel Co.

Hello Sir,
Sir my question is regarding past year question of Alka Hotel (which relates to C.V.P Analysis March/June 2018).

Sir in the Req C where we need to calculate the Break-even point in revenue. So in the examiner report it has been calculated by converting the Variable Cost of $60/Room night and the Special pay of $67.50/Room Night into 2 room nights.

I wanted to know that instead of the above way can we rather convert the Sales Value of a pair of theatre tickets ($100) and Variable Cost of a pair of theatre tickets ($95) into a room night by dividing it by 2.
While keeping the special pay rate and the variable cost in 1room/night terms.
And then finding the C/S Ratio, as I’m getting the right answer of C/S Ratio ($10/$117.5) = 8.51%.
This approach allows me to directly get the Break-even volume of 2000 room nights, instead of getting puzzled in 1000 packages and then 2000 room nights. Which is the basis of explained as to whether the project shall be accepted or not.

I hope sir you understood my question. Looking towards an early reply