As the new General Manager of the recently opened Georgian Lodge Resort & Spa, you are feeling pretty good about your success over the first year of operation. The Lodge is a 225 room independantly owned hotel located on the shores of Georgian Bay. The property has a Restaurant with an attached Lounge serving Breakfast, Lunch, Dinner, and a late night Lounge menu, as well as a Spa with a Pool & Hot Tub, offering Massage, Hairstylists & Estheticians. The accounting team has now submitted their final numbers for the first year's perfomance, and it is your responsibility to intrepret the numbers, determine your level of success, a strategy for the future along with performance targets for the following year. Hotel Total Room Nights Available (225 x 365) Total Rooms Occupied Number of Guests Housekeeping Costs Rooms Revenue Total Revenue from Hotel Guests Restaurant Total Food Sales Total Beverage Sales Total Sales Number of Covers Number of Seats in Restaurant Labour Cost Food Cost Beverage Cost Spa Spa Total Sales Total # Spa Guests Spa Repairs & Maintenance Costs Spa Labour $ $ $ $ $ $ $ $ $ $ $ $ 82125 51,100 112,420 2,401,700 6,387,500 8,871,500 985,500 328,500 1,314,000 65700 54750 460,000 355,000 114,000 1,170,000 29,230 98,000 475,000 Calculate the Following: Hotel Hotel Occupancy % Average Daily Rate (ADR) REVPAR Housekeeping Cost per Occupied Room (CPOR) Restaurant Average Check per Cover F&B Sales per Hotel Guest Seat Turnover Food Cost % Beverage Cost % Overall F&B Cost % Labour Cost % Gross Income $$$ Contributory Income $$$ Gross Income % Contributory Income % Spa Contributory Income $$$ Contributory Income % Sales per Spa Guest Sales per Hotel Guest Based on the information provided, give an evaluation of the performance of the Room Division. Based on the information provided, give an evaluation of the performance of the Food & Beverage Division. Based on the information provided, give an evaluation of the performance of the Spa. What would you recommend as areas of focus, performance targets, and stratgies for year 2 of the operation.