A Resort Hotel has 75 guest rooms and a small dining room with 40 seats. The hotel

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A Resort Hotel has 75 guest rooms and a small dining room with 40 seats.

The hotel recorded the following information for the month of March.

■ Room revenue was $91,108.

■ A total of 1,798 rooms were occupied.

■ A total of 3,417 guests are using the 1,798 rooms occupied.

■ Dining room food revenue was $45,209.

■ Dining room beverage revenue was $14,810.

■ The dining room serviced a total of 3,720 guests.

■ Cost of sales–food was $18,904.

■ Cost of sales–beverage was $4,805.

■ Guest rooms labor costs were $21,867.

■ Dining room labor costs were $15,011.

Calculate the following for the Resort Hotel:

1. Average rate per room occupied 2. Rooms occupancy percentage 3. Room double occupancy percentage 4. Food cost percentage 5. Beverage cost percentage 6. Rooms labor cost percentage 7. Dining room labor cost percentage 8. Total average check, dining room 9. Dining room average daily seat turnover 10. Average monthly revenue per dining room seat 11. Beverage sales revenue to food sales revenue percentage 12. Beverage sales revenue to room sales revenue percentage 13. Total dining sales revenue to rooms’ sales revenue percentageLO1

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Hospitality Management Accounting

ISBN: 9780471687894

9th Edition

Authors: Martin G Jagels, Catherine E Ralston

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