• DP World paid Cdn$676 million to buy the container port called Fairview
• DP World spent an additional Cdn$200 million for an expansion that readied Fairview to accept the largest vessels at sea
• DP World's total investment was Cdn$876 million ($676 million purchase price + $200 million expansion cost).
• Of the $876 million invested by DP World into the Fairview container port, 95 percent ($788.4 million) was invested in the loading/unloading department assets and 5 percent ($43.8 million) was invested in the container decontamination department assets.
• The total joint variable costs for loading/unloading in 2020 was $36.5 million.
• In 2020, the loading/unloading department for DP World's Prince Rupert facilities handled on average 3,600 of the 45-foot containers per day. In 2020, the container decontamination department for DP World's Prince Rupert facilities handled on average 400 of the 45-foot containers per day
• DP Worlds $200 million expansion readied Fairview to accept the largest vessels at sea, which are increasingly favored by shippers seeking to load more containers to reduce costs.
• The port variable overhead costs are allocated to the operating departments using the direct method.
• The costs for 2020 show the various rates related to the Fairview Container port as follows
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• DP World is highly interested in building the hotel that Rattenbury planned over 100 years before. All of the architectural drawings can be found in the BC Museum archives in Victoria. The building would cost $120 million to build and would have a total of 300 guest suites. For the planned hotel, food services Net Income is projected at $4 million per year, and banquet facilities Net Income is forecast at $1 million per year. Room revenues have not been projected, however costs per room is expected to be 80% of the revenue per room. DP World would expect a yearly ROI of fifteen percent (15%). Should they build it? In paragraph form along with any calculations in a separate tab called Hotel, recommend to management if they should build the hotel and show financial plus any other reasons why or why not. This should be a professionally written memorandum to Senior Management commenting on the viability of the hotel.
• The Titanic II, a close replica of the 1912 Titanic cruise liner will set sail in 2022. The Titanic II is the brainchild of Australian businessman Clive Palmer, who established a shipping company called Blue Star Line in 2012 in order to make the project a reality. The ship is under construction now and is expected to cost $500 million. The new ship will start out in China, where it's currently under construction, traveling to Dubai before picking passengers up in Southampton, England and following the original vessels 1912 route across the Atlantic to New York City. After completing its journey to New York, the Titanic II will circumnavigate the globe, inspiring and enchanting people while attracting unrivaled attention, intrigue, and mystery in every port she visits, stated Palmer. The only Canadian stop on the world tour will be in Prince Rupert as a tribute to Charles Melville Hays. Explain why you would, or why you would not, sail on the "new Titanic".

Support Departments Port Information Maintenance Services Operating Departments Loading / Container Unloading Decontamination Total Budgeted Port Variable Overhead costs before any interdepartmental cost allocations $9,000,000 $1,200,000 $9,975,000 $265,000 $20,440,000 Support Work Furnished by: Port Maintenance Budgeted labour hours Percentage Information Services Budgeted Computer Hours Percentage 116,800 20.0% 408,800 70.0% 58,400 10.0% 584,000 100.0% 3,650 10.0% 10,950 30.0% 21,900 60.0% 36,500 100.0%