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The CFO of the Royal York Hotel has requested a quick estimate of the utility costs for December when the hotel expects to sell 2

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The CFO of the Royal York Hotel has requested a quick estimate of the utility costs for December when the hotel expects to sell 20,140 room nights. Below are actual data from the prior four months of operations:
\table[[,Room Nights,Utility Costs],[August,23,200,$108,210
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