A. Last year a 500-room hotel was open for 365 days, had rooms department costs of $2,409,000, and achieved a 75% occupancy rate. What was the hotel's CPOR for rooms department costs?

	A.	$1.76
	B.	$176
	C.	$17.60
	D.	$1,760

B. In February, a restaurant had a beginning inventory of $85,000, made purchases of $235,000, and had an ending inventory of $70,000. Employee meal costs for the month were $12,000. Food revenue for the month of February was $800,000. What was the restaurant's food cost percentage for the month of February?

	A.	38.5%
	B.	31.25%
	C.	29.75%
	D.	32.75%

C. Last night a hotel achieved an average daily rate (ADR) of $220.00 and total rooms revenue of $66,000. The hotel has 40 rooms available for sale. What was the hotel's occupancy percentage last night?

	A.	85%
	B.	80%
	C.	70%
	D.	75%

D. A hotel has 85 rooms with king bed and 125 rooms with double beds. What percentage of the hotel's rooms have double beds?

	A.	68.0%
	B.	85.0%
	C.	59.5%
	D.	40.5%