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

a. Calculate average check per guest for each sales revenue division for the months of 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.

Transcribed Image Text:

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