Question $3$

The Aldorf Wastoria.

The Financial Manager of Aldorf Wastoria has prepared the following flexed budget

for $2023.$ The Aldorf is a large hotel, which can provide up to a maximum of $22,000$

guest nights per year.

Due to the recent poor weather, the Sales Manager has suggested that $15,000$

guests is a more realistic target for $2023.$ Based on this, what are the expected total

costs for $2023?$