Problem 7.11 The WaltWonderful hotel in Orlando has conference facilities that can cater for 650 delegates. Based on 54,000 delegate days sold last year, the cost to hos delegate for one day at the hotel has been estimated to be as follows: Variable costs per delegate day Food Drink Casual staff wages OFixed costs per delegate day Hotel allocation of overheads Permanent staff salaries 4 10% $ 15 12 91 6 $33 10 $.43