14) JTT Lodging Establishment's internal financial data are presented as follows:

Financial Data 2010 201 1 Available Rooms 24,400 24.400 Occupancy Percentage (Occ. %) 72.00% 81.00% Average Daily Rate (ADR) $ 158.00 $166.00 Total #of Guests 12,410 15,330 Total Food Revenue $806,650 $1,287,720 Gross Operating Profit $486,000 $51 1,000 Total # of Food Plates 82,000 93,000 Total #of Seats in Food and Beverage (F&B) Outlets 102 102 Rooms Occupied by Two or More People 3,000 3,850