Calculate yearly total costs per room type for both the volume based method in question 2 and ABC method in question 3.

Room Type		No. of Rooms	Average annual occupancy rate	No. of days Room occupied based on 360 days in a year	No. of occupied rooms
	Ocean Front		50	80	288	14400
	Ocean View		250	75	270	67500
	Pool Side		18	60	216	3888
	One Bedroom Suite		16	50	180	2880
	Two Bedroom Suite		16	50	180	2880
						91548
1	Determination of yearly total operating cost for CCOR
				Direct cost
	Room Type		No. of occupied rooms	Kitchenware replacement /Repair	Complementory Toiletries	Complementory Coffee & Tea	Total
	Ocean Front		14400		28800	43200	72000
	Ocean View		67500		135000	202500	337500
	Pool Side		3888		7776	11664	19440
	One Bedroom Suite		2880	5760	8640	14400	28800
	Two Bedroom Suite		2880	8640	11520	23040	43200
	Total Direct costs			14400	191736	294804	500940
	Annual Resource costs
			Facilities cost-Utilities				210000
			Other Facilities costs				1900000
			General & Administrative				408000
			Hotel Operations				1920000
			Total Operating Cost for CCOR				4938940
2	Determination of total cost per room by room type using volume based costing method.
				Direct cost
	Room Type		No. of occupied rooms	Kitchenware replacement /Repair	Complementory Toiletries	Complementory Coffee & Tea	Annual Resource Cost by allocated on the basis of total no. of occupied rooms	Total cost	No. of rooms	Total cost per room by room type	Total cost per room by room type per night
	Ocean Front		14400		28800	43200	776868	848868	50	16977	59
	Ocean View		67500		135000	202500	3641570	3979070	250	15916	59
	Pool Side		3888		7776	11664	209754	229194	18	12733	59
	One Bedroom Suite		2880	5760	8640	14400	155374	184174	16	11511	64
	Two Bedroom Suite		2880	8640	11520	23040	155374	198574	16	12411	69
	Total		91548	14400	191736	294804	4938940	5439880
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3	Computation of cost per each occuppied room
				Ocean front	Ocean view	Pool side	One bedroom suite	Two bedroom suite	Total
	Direct cost (Same as in part 2):
	Kitchenware replacement /Repair						5760	8640	14400
	Complementory Toiletries			28800	135000	7776	8640	11520	191736
	Complementory Coffee & Tea			43200	202500	11664	14400	23040	294804
	Annual resource cost:
	House keeping (Note:1)			64435	64435	64435	107391	193304	494000
	Laundry (Note:2)			66758	66758	66758	89011	133516	422800
	Grounds and pool (Note:3)			147657	738286	53157	47250	47250	1033600
	Registration (Note:4)			169905	159286	127429	106190	106190	669000
	Breakfast room (Note:5)			69979	69979	69979	93305	139958	443200
	Administration (Note:6)			44851	42048	33638	28032	28032	176600
	Security (Note:7)			46829	234143	16858	14985	14985	327800
	Room repair and maintenance (Note:8)			85513	85513	85513	142522	256539	655600
	Utilities (Note:9)			27391	27391	27391	45652	82174	210000
	Total cost			795317	1825338	564597	703139	1045149
	Number of occuppied rooms			14400	67500	3888	2880	2880
	Cost per occuppied rooms			55	27	145	244	363
	Notes:
	1. Allocation of House keeping cost:
					Other Facilities	Gen and Admin	Hotel operations	Total
	Annual resource cost				1900000	408000	1920000
	Determination of house keeping cost				5%	5%	20%
	house keeping cost				95000	20400	384000	499400
				Ocean front	Ocean view	Pool side	One bedroom suite	Two bedroom suite	Total
	Allocate on the basis of sq.feet			300	300	300	500	900	2300
	Hosekeeping cost allocation			64435	64435	64435	107391	193304	494000
				(499400*300/2300)	(499400*300/2300)	(499400*300/2300)	(499400*500/2300)	(499400*900/2300)
	2.Allocation of laundry cost
					Other Facilities	Gen and Admin	Hotel operations	Total
	Annual resource cost				1900000	408000	1920000
	Determination of laundry cost				10%	10%	10%
	Laundry cost				190000	40800	192000	422800
				Ocean front	Ocean view	Pool side	One bedroom suite	Two bedroom suite	Total
	Allocate on the basis of occupants			3	3	3	4	6	19
	Hosekeeping cost allocation			66758	66758	66758	89011	133516	422800
				(422800*3/19)	(422800*3/19)	(422800*3/19)	(422800*4/19)	(422800*6/19)
	3.Allocation of Ground & pool cost
					Other Facilities	Gen and Admin	Hotel operations	Total
	Annual resource cost				1900000	408000	1920000
	Determination of ground & pool cost				40%	20%	10%
					760000	81600	192000	1033600
				Ocean front	Ocean view	Pool side	One bedroom suite	Two bedroom suite	Total
	Allocate on the basis of number of rooms			50	250	18	16	16	350
				147657	738286	53157	47250	47250	1033600
				(1033600*50/350)	(1033600*250/350)	(1033600*18/350)	(1033600*16/350)	(1033600*16/350)
	4.Allocation of Registration cost
					Other Facilities	Gen and Admin	Hotel operations	Total
	Annual resource cost				1900000	408000	1920000
	Determination of registration cost				15%	0%	20%
					285000	0	384000	669000
				Ocean front	Ocean view	Pool side	One bedroom suite	Two bedroom suite	Total
	Allocate on the basis of number of occuppied rooms			288	270	216	180	180	1134
				169905	159286	127429	106190	106190	669000
				(669000*280/1134)	(669000*270/1134)	(669000*216/1134)	(669000*180/1134)	(669000*180/1134)
	5.Allocation of breakfast room cost
					Other Facilities	Gen and Admin	Hotel operations	Total
	Annual resource cost				1900000	408000	1920000
	Determination of breakfast room cost				10%	15%	10%
	Breakfast room cost				190000	61200	192000	443200
				Ocean front	Ocean view	Pool side	One bedroom suite	Two bedroom suite	Total
	Allocate on the basis of occupants			3	3	3	4	6	19
	Break fast room cost allocation			69979	69979	69979	93305	139958	443200
				(443200*3/19)	(443200*3/19)	(443200*3/19)	(443200*4/19)	(443200*6/19)
	6.Allocation of Registration cost
					Other Facilities	Gen and Admin	Hotel operations	Total
	Annual resource cost				1900000	408000	1920000
	Determination of registration cost				5%	20%	0%
					95000	81600	0	176600
				Ocean front	Ocean view	Pool side	One bedroom suite	Two bedroom suite	Total
	Allocate on the basis of number of occuppied rooms			288	270	216	180	180	1134
				44851	42048	33638	28032	28032	176600
				(176600*280/1134)	(176600*270/1134)	(176600*216/1134)	(176600*180/1134)	(176600*180/1134)
	7.Allocation of Ground & pool cost
					Other Facilities	Gen and Admin	Hotel operations	Total
	Annual resource cost				1900000	408000	1920000
	Determination of ground & pool cost				5%	10%	10%
					95000	40800	192000	327800
				Ocean front	Ocean view	Pool side	One bedroom suite	Two bedroom suite	Total
	Allocate on the basis of number of rooms			50	250	18	16	16	350
				46829	234143	16858	14985	14985	327800
				(327800*50/350)	(327800*250/350)	(327800*18/350)	(327800*16/350)	(327800*16/350)
	8. Allocation of Room repairs and maintenance cost:
					Other Facilities	Gen and Admin	Hotel operations	Total
	Annual resource cost				1900000	408000	1920000
	Determination of house keeping cost				10%	20%	20%
	Room repairs & maintenance cost				190000	81600	384000	655600
				Ocean front	Ocean view	Pool side	One bedroom suite	Two bedroom suite	Total
	Allocate on the basis of sq.feet			300	300	300	500	900	2300
	Room repairs cost allocation			85513	85513	85513	142522	256539	655600
				(655600*300/2300)	(655600*300/2300)	(655600*300/2300)	(655600*500/2300)	(655600*900/2300)
	8. Allocation of Utilities cost:
								Total
	Utilities cost							210000
				Ocean front	Ocean view	Pool side	One bedroom suite	Two bedroom suite	Total
	Allocate on the basis of sq.feet			300	300	300	500	900	2300
	Room repairs cost allocation			27391	27391	27391	45652	82174	210000
				(210000*300/2300)	(210000*300/2300)	(210000*300/2300)	(210000*500/2300)	(210000*900/2300)
				GIVEN ANSWER FOR 1-3, CALCULATE YEARLY COSTS PER ROOM TYPE FOR BOTH VOLUME BASED AND ABC METHODS.