Could someone help me this question?

Ratio Analysis As the new General Manager of the recently opened Georgian Lodge Resort a: 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. Total Room Nights Available (225 x 365) 8212 Total Rooms Occupied 51,10 Number of Guests 112,420 Housekeeping Costs 2,401,700 Rooms Revenue 6,387,500 Total Revenue from Hotel Guests 8,871,500 Restaurant Total Food Sales 985,500 Total Beverage Sales 328,500 Total Sales 1,314,000 Number of Covers 65700 Number of Seats in Restaurant 5475 Labour Cost 460,000 Food Cost 355,000 Beverage Cost 114,000 Spa Total Sales 1,170,000 Total # Spa Guests 29,230 Spa Repairs at Maintenance Costs 98,000 Spa Labour 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 GuestBased 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