The following partial organization chart is an extension of Exhibit 12- 1 for Aloha Hotels and Resorts.

Each of the hotel’s five main departments is managed by a director (e.g., director of hospitality). The Front Desk subunit, which is supervised by the front desk manager, handles the hotel’s reservations, room assignments, guest payments, and key control. The Bell Staff. managed by the bell captain, is responsible for greeting guests, from door service, assisting guests with their luggage, and delivering room-service orders. The Guest Services subunit, supervised by the manager of Guest Services, is responsible for assisting guests with local transportation arrangements, advising guests on tourist attractions, and such conveniences as valet and floral services.

Required: As an outside consultant, write a memo to the hotel's general manager suggesting a responsibility-center designation for each of the subunits shown in the organization chart above. Justify your choices,
 

Waikiki Sands Hotel Hospitality Department Grounds and Housekeeping and Custodial Recreational Food and Maintenance Services Department Beverage Department Department Department Front Bell Guest Desk Staff Services