Let's take the example of an 87-rooms hotel at 84 per room per night The hotel operates 365 days per year and has 58% annual occupancy. You will need to figure out the fixed costs and variable costs for each department e.g for sales and marketing the total cost is 58,112 with 50% as variable costs and 50% fixed costs meaning 29,056 for each. (Easy percentages - move the decimal point to the left to find 10% and multiply as needed.