1. Hilton Worldwide Holdings Inc. and Marriott International allocate their service industry costs using activity-based costing. The following table summarizes the costs and cost drivers:

Activity	Hilton Total Cost ($)	Cost Driver	Cost Driver Quantity	Marriott Total Cost ($)
Room Service	$2,000,000	Room nights	100,000 room nights	$1,800,000
Front Desk	$1,500,000	Guest check-ins	200,000 check-ins	$1,300,000
Housekeeping	$1,200,000	Number of rooms	10,000 rooms	$1,000,000
Total	$4,700,000			$4,100,000

• Calculate the service industry cost per room night, per guest check-in, and per room for Hilton and Marriott using activity-based costing.
• Analyze how differences in front desk costs impact customer service and operational efficiency at Hilton and Marriott.
• Discuss the strategic implications of housekeeping costs on maintaining service quality and brand reputation for both companies.