DT Hotels Inc. operates an international chain of luxury hotels. Each hotel has a restaurant and leisure facilities for use by hotel guests. However, hotel managers are encouraged to promote the leisure club to residents, who can subscribe to a monthly membership. Furthermore, the restaurants are regularly visited by local patrons as well as hotel guests. Each hotel manager is responsible for generating revenue and controlling costs. The monthly performance report currently contains a comparison of budgeted results to actual results for each hotel. What is the most appropriate basis of reporting to allow the board to determine the most profitable services offered by each hotel? Solution A.Analysis of results by hotel. B.Analysis of results by country. C.Analysis of results by hotel facility. D.Analysis of results by manager