Number of rooms 150 Days in a year Total number of rooms available per year 365 54,750 Revenues per department Rooms Food and beverages Other departments Total Revenue 4,000,000 1,500,000 500,000 6,000,000 Expenses Rooms 850,000 Food and beverages 300,000 Other departments 200,000 Undistributed 1,200,000 Total Expenses Gross Operating Profit (GOP) ? ? Gross Operating Profit Per Available Room (GOPPAR) ? Number of rooms Days in a year Total number of rooms available per year Revenues per department Rooms Food and beverages Other departments Total Revenue Expenses Rooms Food and beverages Other departments Undistributed Total Expenses Gross Operating Profit (GOP) 170 365 ? 4,000,000 2,500,000 500,000 ? 850,000 300,000 200,000 1,200,000 ? ? Gross Operating Profit Per Available Room (GOPPAR) ? Number of rooms Days in a year Total number of rooms available per year Revenues per department Rooms Food and beverages Other departments Total Revenue Expenses Rooms Food and beverages Other departments Undistributed Total Expenses Gross Operating Profit (GOP) Gross Operating Profit Per Available Room (GOPPAR) 26. 240 365 ? 4,000,000 1,500,000 1,500,000. ? 850,000 300,000 200,000 1,200,000