Calculation problem, about variable cost

According to the calculation formula of cost, quantity and profit: operating profit (or profit target) = sales volume x (sales unit price-unit variable cost)-total fixed cost, so from the meaning of the question:

1301600 =19800x (260 variable costs) -2500000

Solution: unit variable cost =68 (yuan)

Therefore, the unit variable cost of Wynn Hotel should be controlled within 68 yuan.

I hope I can help you!