The following information has been extracted from a hotel's food de- partment for the months of August and September. Departmental Divisions Room service Dining room Bar-Lounge Coffee shop Banquets Totals Cost of sales Wage-Salaries expense Month of August Benefits expense Linen expense China expense Supplies expense Other expenses Total expenses Departmental operating income Revenue Guests Revenue $ 22,600 927 $18,000 118,500 4,628 95,500 846 4,100 5,500 53,400 9,709 48,700 198,600 6,687 211,500 $398,600 22,797 $377,800 Month of August $136,200 107,900 14,000 6,400 10,600 9,800 19,200 Month of September $304,100 $ 94,500 Guests 756 3,765 637 8,604 6,805 20,567 Month of September $127,800 101,500 14,500 6,000 9,800 9,400 17,600 $286,600 $ 91,200 a. Calculate average check per guest for each sales revenue division for the months of August and September. b. Calculate the average cost per guest and total average cost for each month. c. Determine the departmental operating income per guest for each month.