1) What you have been learning about The cost classification, Labor cost, ABC Costing. How do you think this knowledge could help you to be an effective hospitality manager in the future? (in 200 words minimum).

2) Method of apportioning costs to the cost centers of:

- 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.

In 2 or 3 sentences explain why you are choosing the respective method of apportioning such costs to the cost centers.

3) 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. Give examples.