75 Question 7: Using last year's financial data below, determine the payroll tax and benefit allocation variable cost by month and for the entire year using rooms labor before payroll tax and benefits as the cost driver. (1 pt) 76 77 Jan Feb 78 Room Division Management $5,230 $5,127 Mar $5,230 Apr $5,195 May $5,230 Jun Jul $5,195 $5,230 Aug $5,230 Sep Oct $5,195 $5,230 Nov $5,195 Dec $5,230 Total $62,517 79 Room Clerks $6,488 $5,845 $6,408 80 Housekeeping Staff $5,295 81 Rooms Labor Before PT&B $17,013 82 P/R Tax & Benefit Alloc 83 Total Rooms Division Labor $2,505 $19,518 $6,228 $6,472 $6,201 $6,453 $6,420 $6,220 $6,447 $6,194 $6,487 $75,863 $5,222 $6,374 $6,774 $8,004 $7,786 $8,044 $8,031 $7,715 $6,566 $5,212 $4,737 $79,760 $16,194 $18,012 $18,197 $19,706 $19,182 $19,727 $19,681 $19,130 $18,243 $16,601 $16,454 $218,140 $2,423 $2,741 $2,689 $2,917 $2,854 $2,988 $2,969 $2,890 $2,710 $2,507 $2,425 $32,618 $18,617 $20,753 $20,886 $22,623 $22,036 $22,715 $22,650 $22,020 $20,953 $19,108 $18,879 $250,758 84 P/R Tax & Benefit Alloc % 87 88 Question 8: Using last year's annual (total) payroll tax and benefit allocation variable cost calculated in question 7 and the budgeted rooms labor before payroll tax and benefits below, budget the payroll tax and benefit allocation and total rooms division labor. (2 pts) 89 90 Jan Feb Mar Apr 91 Room Division Management $5,447 $5,319 $5,436 $5,402 May $5,432 Jun Jul $5,422 $5,445 Aug $5,431 Sep Oct Nov Dec Total 92 Room Clerks $6,883 $6,079 $6,746 $6,579 93 Housekeeping Staff $5,668 $5,600 $6,711 $7,191 $6,873 $8,360 94 Rooms Labor Before PT&B $17,998 $16,998 $18,893 $19,172 $20,665 $5,454 $6,564 $6,824 $6,554 $6,534 $6,673 $8,232 $8,419 $8,573 $8,003 $6,971 $20,218 $20,688 $20,558 $19,942 $19,098 $5,405 $5,421 $5,454 $65,068 $6,537 $6,893 $5,497 $5,061 $17,455 $17,408 $79,739 $84,286 $229,093 95 P/R Tax & Benefit Alloc 96 Total Rooms Division Labor 100