Orlando Direct Costs Budget Actual Supplies $ 85,500 $ 67,650 Wages 835,000 842,100 Customer service salaries 75,000 82,000 S/L Depreciation Maintenance and repairs Insurance Property taxes 119,500 119,500 94,000 71,750 66,100 66,970 107,250 109,015 Sarasota Direct Costs Budget Actual Supplies $ 56,800 $ 50,950 Wages 1,262,000 1,270.600 Customer service salaries 110,000 120,000 S/L Depreciation 135,500 135,500 Maintenance and repairs 113,950 87,995 Insurance 59,800 67,950 Property taxes 108,200 108.020 One service department handles guest reservations at both sites. The cost of operating this department should be allocated based on the number of reservations at each facility. Corporate management salary is considered a non-allocable cost, and should not be allocated. Guest Revenues Orlando 2,957,000 $ Sarasota 3,695,000 $ Total 6,652,000 Allocated Service Dept Costs: Reservations Desk Cost # of Reservations 20,000 25,000 $950,000 45,000 Non-Allocable Costs: Corporate Management Salary Invested Assets $659.000 $ 22,000,000 $ 29,000,000 $ 51,000,000