8:23 7 Q.1 The Hubbart Room Rate Formula Operating Expenses Taxes and Insurance Depreciation Reasonable ROA Total 275 340,000 Less Income from other sources 2,000,800 400,000 Amount needed from room sales $ Revenue from room sales needed $ Number of rooms available (Per Day) Rooms available per year (item 2x 365) Less allowance for vacancies (@ 25%). Number of rooms to be sold (@75%) 350,750 900,000 ADR per room to get ROA (item1/item5) $ e2.alphacollege.ca