Following are the financial results for January for the Lumberjack Hotel:

Actual Budget Last Year Room Revenue $ 695,000 $ 680,000 $ 650,000 Room Profit $ 500,000 $ 486,000 $ 460,000 Average Room Rate $ 67.50 $ 68.00 $ 65.66 Rooms Sold 10,300 10,000 9,900 Occupancy Percent 83.1% 80.1% 79.8%

Restaurant Revenue $ 126,000 $ 125,000 $ 124,000 Beverage Revenue $ 48,000 $ 50,000 $ 47,000 Catering Revenue $ 240,000 $ 250,000 $ 245,000 Total Food & Beverage $ 414,000 $ 425,000 $ 416,000 Revenue Gift Shop Revenue $ 23,000 $ 22,000 $ 21,000 Total Revenues $1,132,000 $1,127,000 $1,087,000 Calculate the following:

a. Dollar change for room revenue—actual to budget and last year.

b. Percentage change in room revenue—actual to budget and last year.

c. Dollar and percentage change for rooms sold, occupancy percentage, and average rate—actual to budget and last year.
Budget Last Year

d. Sales mix percentages for room revenues, total food & beverage revenue, and gift shop revenue.
Actual Budget Last Year

e. Sales mix percentages for restaurant, beverage, and catering revenues.
Actual Budget Last Year