April	May	june
Occupancy	1,630	1840	1980
Day Manager Salary	$4500	$4500	$4500
Night Manager Salary	3900	3900	3900
Cleaning staff	14500	16200	16600
Depriciation	12500	12500	12500
Complimentary breakfast	5000	5210	5200
Total	40,400	42310	42700

Calculate the fixed costs per month and the variable cost per occupied room using account analysis for April.

Fixed Cost $_____________ per month

Variable Cost $_______________ per month

Calculate the fixed costs per month and the variable cost per occupied room using the high-low method.

Fixed Cost $_____________per month

Variable Cost $____________per month

Average room rates are $120 per night. What is the contribution margin per occupied room? In answering this question, use your variable cost estimate from part b.

Contribution margin $_______________ per occupied room