Hotel:

Total Rooms

225

Rooms Available for Sale

200

Rooms Occupied and Sold

140

Number of Guests

308

Housekeeping Costs

$2,170

Rooms Revenue

$17,500

Total Revenue from Hotel Guests

$53,900

Restaurant:

Food Sales

$2,700

Beverage Sales

$900

Total Sales

$3,600

Number of Guests (Covers) Sold

180

Number of Seats in the Restaurant

150

Labor Cost

$1,260

Food:

Beginning Inventory

$5,000

Purchases

$500

Ending Inventory

$4,565

Transfers Out

$200

Transfers In

$100

Employee Meals

$25

Beverage:

Beginning Inventory

$7,000

Purchases

$250

Ending Inventory

$7,188

Transfers Out

$100

Transfer In

$200

Calculate the following:

Hotel:

a. Occupancy Percentage

b. Average Daily Rate (ADR)

c. RevPAR

d. RevPAC

e. Housekeeping CPOR

Restaurant:

f. Check Average

g. Seat Turnover

h. Cost of Food Sold

i. Food Cost Percentage

j. Cost of Beverage Sold

k. Beverage Cost Percentage

l. Labor Cost Percentage

Hotel:
Total Rooms	225
Rooms Available for Sale	200
Rooms Occupied and Sold	140
Number of Guests	308
Housekeeping Costs	$2,170
Rooms Revenue	$17,500
Total Revenue from Hotel Guests	$53,900
Restaurant:
Food Sales	$2,700
Beverage Sales	$900
Total Sales	$3,600
Number of Guests (Covers) Sold	180
Number of Seats in the Restaurant	150
Labor Cost	$1,260
Food:
Beginning Inventory	$5,000
Purchases	$500
Ending Inventory	$4,565
Transfers Out	$200
Transfers In	$100
Employee Meals	$25
Beverage:
Beginning Inventory	$7,000
Purchases	$250
Ending Inventory	$7,188
Transfers Out	$100
Transfer In	$200
Calculate the following:
Hotel:
a. Occupancy Percentage
b. Average Daily Rate (ADR)
c. RevPAR
d. RevPAC
e. Housekeeping CPOR
Restaurant:
f. Check Average
g. Seat Turnover
h. Cost of Food Sold
i. Food Cost Percentage
j. Cost of Beverage Sold
k. Beverage Cost Percentage
l. Labor Cost Percentage