Budget ActualVari a noc / ar i Favour able S or Unfavoura ( U ) Nights booked 8,760 7.665 Tariff revenues $ $1,051,200 $919,800 Less variable costs Room servicing labour 175,200 160,965 Room servicing supplies 43,800 41,391 Total variable costs 219,000 202,356 Gross profit 832,200 717,444 Less fixed costs Admin/reception salaries 180,000 189,000 Grounds & maintenance 100,000 105,000 General manager 85,000 87,500 Utilities 90,000 86,000 Depreciation 140,000 140,000 Total fixed costs 595,000 607,500 Net profit before tax 237,200 109,944 Less estimated tax 71,160 32,983 expense (3096) Net profit after tax 166,040 76,961