Marjorie manages a 200-seat, white-tablecloth restaurant in an upscale neighborhood. Since her guests expect her tablecloths and napkins to be really white, she sends her linens to a local laundry service daily. The laundry service charges her by the piece. She wants to keep track of her laundry cost per guest to see if she can use the information to control her laundry costs better. Help her complete her six-column cost per guest report. She has budgeted $0.60 per guest on average.