Problem 14 Fixed charges $368,869 Utility costs 81,420 Support centers 295,189 Income from revenue centers except rooms 109,116 Expenses of rooms department 264,414 Use the Hubbart formula to compute the average room rate of all rooms for the Village Hotel. The owners of the Village Hotel desire a pretax profit (IBIT) of $140,424. They have forecasted sales of 17,500 rooms and estimated the following departmental data