540 I Problem 12-41 Designating Responsibility Centers; Hotel (LO 12-2) Chapter 12 Responsibility Accounting, Operational Performance Measures, and the Balanced Scorecard The following partial organization chart is an extension of Exhibit 12] for Aloha Hotels and Resorts. Grounds and Housekeeping and Recreational Hospitality Food and Maintenance Custodial Services Department Beverage Department Department Department Department Each of the hotel's ve main departments is managed by a direch (e.g., director of hospitality). The Front Desk subunit, which is supervised by the front desk manager, handles the hotel's reserva- tions, room assignments, guest payments, and key control. The Bell Staff, managed by the bell captain, is responsible for greeting guests, front door service, assisting guests with their luggage, and de]iver- ing room-service orders. The Guest Services subunit, supervised by the manager of Guest Services, is responsible for assisting guests with local transportation arrangements, advising guests on tourist attrac- tions, and such conveniences as valet and oral services. Required: As an outside consultant, write a memo to the hotel's general manager suggesting a responsibilitycenter designation for each of the subunits shown in the organization chart above. Justify your choices