1)

Aday Resort and Spa recorded the following information last month:

Operating Days	30
Total Rooms Sold	1,677
Rooms Available	65 per night
Occupancy %	86%
ADR	$45.00
Variable Costs
Housekeeping Wages	$ 16,450.00
Supplies	$ 2,740.00
Utilities	$ 3,320.00
Miscellaneous	$ 1,420.00
Fixed Costs
Mortgage	$ 6,000.00
Insurance	$ 2,000.00
Depreciation	$ 3,000.00
Salary	$ 5,400.00

Using the information above, calculate the following:

Breakeven Rooms

Select one:

a. 536

b. 208

c. 499

d. 1950

2)

The Vista Room Restaurant has used historical data, and averaged out the annual sales and variable costs of each of its menu item as shown below:

Menu Item	Sales	Variable Costs
A	$ 13,500	$6,100
B	$ 9,100	$4,497
C	$ 12,456	$8,564
D	$ 8,854	$3,490
Total	$ 43,910	$22,651

Using the information above:

Calculate the VR for each Item

Select one:

a. VR Item A: .45 VR Item B: .49 VR Item C: .69 VR Item D: .39

b. VR Item A: .55 VR Item B: .58 VR Item C: .51 VR Item D: .27

c. VR Item A: .45 VR Item B: .39 VR Item C: .79 VR Item D: .39

d. VR Item A: .55 VR Item B: .49 VR Item C: .54 VR Item D: .22

3)

The Grand Aday Tavern reported the following information for 5 menu items

Menu Item	#UNITS	TOTAL SALES	USP	UVC	TVC	PSTS	VR	WVR
A	200	$ 800.00	$ 4.00	$ 1.50	$ 300	0.13	0.38	0.05
B	300	$ 900.00	$ 3.00	$ 0.60	$ 180	0.15	0.20	0.03
C	200	$ 650.00	$ 3.25	$ 1.40	$ 280	0.11	0.43	0.05
D	350	$ 2,275.00	$ 6.50	$ 2.20	$ 770	0.38	0.34	0.13
E	180	$ 1,350.00	$ 7.50	$ 3.00	$ 540	0.23	0.40	0.09
Total Sales		$ 5,975.00						0.35	Overall WVR
								0.65	WCR

Using the information in the table above:

Breakeven in Dollars with a TFC of $600,000

Select one:

a. $923,076.92

b. $1,098,764.34

c. $976,544.34

d. $876,443.98