DATA: The manager of a hotel is negotiating with a client (assembly organizer) the rate per room that will be charged to the attendees of an assembly to be held at the hotel. The assembly organizer estimates an attendance of 200 people and that at least 10% of these will stay at the hotel because they come from abroad. The event will take place during the hotel's low season, so the hotel manager believes he will have enough rooms available to meet the agreement. If the assembly is not held at the hotel, most of the rooms will remain empty.

In this activity, the assembly organizer is responsible for obtaining a competitive room rate for the attendees and ensuring that a minimum number of people stay during the event. The cost of the rooms is borne by the attendees and is NOT included in the registration fee they pay to attend the assembly.

The organizer is responsible for paying for food during the activities (breakfast, lunch, and snack, this includes service and other support activities for the assembly). In exchange for this, they can use the conference rooms for "free". The assembly registration fee does not include dinner.

The cost of the room does NOT include breakfast, lunch, or dinner; these are paid separately. It also does not include the cost of washing or ironing clothes, which is also paid separately. The hotel provides free internet but does not include long-distance calls as part of the room rate.

Questions (use a table similar to the one presented below to answer questions 1 and 2):

1. What costs should the hotel management take into account when setting the total price per room per night charged to customers during the regular season (assuming all rooms are the same)? Do NOT use monetary amounts, neither real nor hypothetical (see example in the table). Provide a list of at least 10 costs that include costs directly associated with the room and other general hotel costs. Avoid repeating costs that essentially represent the same thing (e.g., depreciation of furniture and depreciation of tables is the same: furniture depreciation).
2. Which costs identified in question 1 should the hotel manager take into account when determining the special price per room per night that will be granted to the assembly attendees during the low season? Use the last column of the table to indicate whether it is relevant or not.

Cost	Room Cost	Overall Hotel Cost	Relevant (yes or no)
Example: Depreciation expense of the hotel furniture outside the rooms		x	No
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.

3. Attendees of the assembly always have the option to stay at the assembly's hotel or another nearby hotel. In addition to a low or competitive price, what other considerations or variables can the hotel manager use when promoting their rooms and the hotel among the assembly's attendees to make the stay at the hotel more attractive than any competing hotel? Provide a list.