In each of the following separate cases (a, b, c and d) please calculate the overall variance from budget, then split it into its two parts, clearly showing your work. And of couirse, answer the question at the end.

a. Food Revenue for a Restaurant during the month of December:

Budget: 8,500 covers with average check of $44.50

Actual: 8,850 covers with average check of $46.75

b. Housekeeping Cost for a Hotel during the month of October:

Budget: 12,000 rooms at cost of $ 9.80 per room

Actual: 11,300 rooms at cost of $10.50 per room

c. Food cost for a banquet:

Budget: 250 covers at $48 per person

Actual: 250 covers at $52.90 per person

d. Room revenue at a hotel during the month lof December:

Budget: 8.200 rooms at average revenue of $335 per room per night

Actual: 7,600 rooms at average revenue of $347 per room per night

e. Which department of the hotel would you want to talk to, regarding the U variance found in part d above, and why?