Below is the comprehensive profit & loss statement for the case business, for the first 9 months of the current trading year. In the blue table, the rationale for allocating expenses to departments is explained.

Use the Calculation Grid below to apply the cost allocation rationale in order to calculate the monthly profit for each revenue-generating department.

\begin{tabular}{|l|r|rrr|} \cline { 2 - 5 } & Rooms & Restaurant & Bar & Recreation \\ \hline Estimated full-time equivalent (FTE) employees & 8 & 25 & 5 & 2 \\ \hline H of written complaints in last 2 months & 20 & 30 & 20 & 10 \\ \hline H of insurance claims in the last 3 years & 5 & 3 & 2 & 10 \\ \hline Floor space in square metres & 6,000 & 2,500 & 750 & 750 \\ \hline H of emergency maintenance requests in the last 9 mont & 10 & 6 & 4 & 10 \\ \hline \end{tabular} CALCULATION GRID ROOMS Revenues Rooms Revenue Expenses Rooms (Salaries) Rooms (Miscellaneous) General Administration Property \& Equipment Maintenance Variable wages Staff training Sales \& Marketing Insurance Utilities Total Expenses Departmental Operating Profit RESTAURANT BAR Revenues Expenses Bar (Cost of sales) Bar (Miscellaneous) Bar (Salaries) General Administration Property \& Equipment Maintenance Variable wages Staff training Sales \& Marketing Insurance Utilities Total Expenses Departmental Operating Profit RECREATION \begin{tabular}{|l|r|rrr|} \cline { 2 - 5 } & Rooms & Restaurant & Bar & Recreation \\ \hline Estimated full-time equivalent (FTE) employees & 8 & 25 & 5 & 2 \\ \hline H of written complaints in last 2 months & 20 & 30 & 20 & 10 \\ \hline H of insurance claims in the last 3 years & 5 & 3 & 2 & 10 \\ \hline Floor space in square metres & 6,000 & 2,500 & 750 & 750 \\ \hline H of emergency maintenance requests in the last 9 mont & 10 & 6 & 4 & 10 \\ \hline \end{tabular} CALCULATION GRID ROOMS Revenues Rooms Revenue Expenses Rooms (Salaries) Rooms (Miscellaneous) General Administration Property \& Equipment Maintenance Variable wages Staff training Sales \& Marketing Insurance Utilities Total Expenses Departmental Operating Profit RESTAURANT BAR Revenues Expenses Bar (Cost of sales) Bar (Miscellaneous) Bar (Salaries) General Administration Property \& Equipment Maintenance Variable wages Staff training Sales \& Marketing Insurance Utilities Total Expenses Departmental Operating Profit RECREATION