The following information has been extracted from a hotel’s food department for the months of August and September.

a. For each sales revenue division, calculate the average check per guest for August and September.

b. Calculate the average cost per guest and total average cost for each month.

c. Determine the departmental operating income per guest for each month.LO1

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Departmental S. R. Divisions Room service Dining room Bar-lounge Coffee shop Banquets Totals Departmental Divisions August S. R. September Guests S. R. Guests $ 22,600 927 $ 18,000 756 118,500 4,628 95,500 3,765 5,500 846 4,100 637 53,400 9,709 48,700 8,604 198,600 6,687 211,500 6,805 $398,600 22,797 $377,800 20,567 August September Cost of sales $136,200 $127,800 Wages and salaries expense 107,900 101,500 Employee benefits expense 14,000 14,500 Linen expense 6,400 6,000 China expense 10,600 9,800 Supplies expense Other expense Total operating expenses Departmental Operating Income 9,800 9,400 19,200 17,600 $304,100 $286,600 $ 94,500 $ 91,200