Le Chateau Joyal is an historic hotel in the heart of old Quebec City. It is owned by Riel Hotels, which operates additional properties in Halifax, Montreal, and Winnipeg Le Chteau Joyal has 9 floors, with approximately 20 rooms per floor. Facilities also include a workout room restaurant, and pool. The hotel is organized into 5 departments: front desk, engineering, housekeeping food & beverage, and customer relations. As part of its operation Le Chateau Joyal regularly incurs the following costs: General manager's salary Housekeeping supplies Utility costs Amortization on workout room equipment Advertising Food and beverage costs Amortization on restaurant equipment Le Chateau Joyal could define its cost objects as 1. Customers only 11. Departments only III. Number of employees O Tonly O I and Il only O ll only O I, II, and