The actual work of tattooing it on your skin would probably qualify like that but they also often do the design work on the tattoo itself (they would own the copyright to that). And if they don't do it then they adapt work from somebody else (who owns the copyright to the image).
Answer: the answer is 240=3c. So then when you divide, they spent 80$ per night. And to check your work, multiply 80 by the amount of nights they stayed. Should get $240
