1) For each of the following overhead costs, suggest one method of apportioning cost to the cost centers, specifically the housekeeping department, the front desk department, and the human resource department. In 2 or 3 sentences explain why you are choosing the respective method of apportioning such costs to the cost centers.

- employees holiday pay

- rooms division managers salary

- electrical power costs

- cost of servicing the hotels service lifts or elevators

- fee paid to a professional consultant for advice on fire regulation procedures

2) You have learned the application of ABC (Activity-Based Costing) in a hotel set-up. In 300 words minimum, discuss how you can apply ABC costing in a restaurant business. Be specific about the functional departments in the business. Justify your answer.

3) In 150 words minimum, discuss what you have been learning about materials, labor, and overhead costs, ABC costing, and others related to these topics. How do you think this knowledge could help you to be an effective hospitality manager in the future?