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P3.3 The following information has been extracted from a hotel's food depart ment for the months of August and September August Septembeir Departmental S. R.

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P3.3 The following information has been extracted from a hotel's food depart ment for the months of August and September August Septembeir Departmental S. R. Divisions S. R. Guests S. R. Guests 22,600 927 18,000 756 118,500 4,628 95.500 3.765 5,500 846 4,100 637 53,400 9.709 48,700 8,604 198.600 6,687 211500 6,805 S398.600 22.797 $377.800 20.567 Room service Dining room Bar-lounge Coffee shop Banquets Totals Departmental Divisions Cost of sales Wages and salaries expense Employee benefits expense Linen expense China expense Supplies expense Other expense August September $136,200 107.900 14,000 6,400 10,600 9.800 19.200 304.100 S94.500 $127,800 101,500 14.500 6,000 9,800 9.400 17,600 $286,600 S91.200 Total operating expenses Departmental Operating Income a. For each sales revenue division, calculate the average check per guest for August and September b. Calculate the average cost per guest and total average cost for each month. c. Determine the departmental operating income per guest for each month

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