7. Which of the following statements is true?

a. Hotel Managers Daily Sales report reflects the sales of rooms and other operating departments.

b. If a hotel with 256 rooms has two rooms out of order on a Saturday night and sells 186 rooms that night, the occupancy percentage for that Saturday is 72.7%.

c. Revenue per available room is an important key operating ratio that combines occupancy percentage and average daily rate.

d. If a hotel with 256 rooms has two rooms out of order on a Saturday night and sells 186 rooms that night, the occupancy percentage for that Saturday is 73.8%.