21. Number of rooms 150 Days in a year 365 Total number of rooms available per year 54,750 Revenues per department Rooms 4,000,000 Food and beverages 1,500,000 Other departments 500,000 Total Revenue 6,000,000 Expenses Rooms 750,000 Food and beverages 700,000 Other departments 200,000 Undistributed 1,200,000 Total Expenses 2,850,000 Gross Operating Profit (GOP) 3,150,000 Gross Operating Profit Per Available Room (GOPPAR)