Last year a 500-room hotel was open for 365 days, had rooms department costs of $2,409,000, and

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Last year a 500-room hotel was open for 365 days, had rooms department costs of $2,409,000, and achieved a 75% occupancy. What was the hotel’s CPOR for rooms department costs? 

a. $17.60

b. $176

c. $1,760

d. $1.76

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