Marriott International operates multiple departments within its hotels. For the month of November 2024, the hotel incurs the following costs and revenues:

Department	Costs ($)	Revenues ($)
Rooms Division	3 million	5 million
Food & Beverage	2 million	3 million
Spa & Wellness	1 million	1.5 million
Business Center	500,000	700,000

Required:

• Calculate the operating profit for each department at Marriott International.
• Determine the overall hotel's operating profit for November 2024.
• Analyze the contribution margin ratio for each department.
• Discuss the concept of contribution margin and its application in operating costing.
• Recommend strategies to improve profitability in each department.