**Please explain answers chosen and show calculations** THANK YOU SO MUCH!!!!

Question 1

Which is the best example of a mixed cost in the hotel industry?

	A.	Cost of the Executive Housekeeper
	B.	Cost of the telephone system
	C.	Cost of bars of soal placed in guest rooms
	D.	Cost of pest extermination services

Question 2

Prior to conducting a cost/volume/profit preparing analysis, a restaurant manager must...

	A.	develop an income statement in USAR format.
	B.	prepare an up-to-date balance sheet.
	C.	develop a contribution margin income statement.
	D.	identify the operation's step-costs vs. its non-step costs.

Question 3

A regional director of marketing allocated their $12,000 per month salary to three properties that they are responsible for. The allocation is based upon each property's room count. Hotel A has 450 rooms. Hotel B has 375 rooms. Hotel C has 550 rooms. How much of the regional marketing director's monthly salary will be charged to Hotel C?

	A.	$3,925
	B.	$3.275
	C.	$4,000
	D.	$4,800

Question 4

Which is an example of a non-controllable cost?

	A.	Housekeeping salaries
	B.	Linen cost per occupied room
	C.	Laundry equipment depreciation
	D.	Housekeeping wages

Question 5

At any specified level of revenue...

	A.	the greater a business' costs. the greater the profits.
	B.	a business' costs will have no impact on its profits.
	C.	the lower a business' cost, the lower its profit.
	D.	the lower a business' cost, the greater the profits.

Question 6

The number of guests served, hours worked or wages paid, sales revenue generated, and hours of operation are all examples of common methods used by managerial accountants to allocate.

	A.	Joint costs
	B.	Step costs
	C.	Fixed costs
	D.	Overhead costs

Question 7

Which formula is used to calculate variable cost per guest (VC/Guest)?

	A.	Total variable costs / number of guests
	B.	Total semi-variable costs / Number of guests
	C.	Number of guests / Total variable costs
	D.	Number of guests / Total semi-variable costs

Question 8

Restaurant operators must know their costs before they can...

	A.	fill vacant staff positions.
	B.	establish their menu prices.
	C.	select their product vendors.
	D.	design employee orientation programs.