there are three different problems

Problem 9.12 The accountability units listed below have been observed at Rio de Janeiro's RioRegal hotel. For each unit, identify whether it should be a cost centre, revenue centre, profit centre or investment centre. Provide a supporting rationale for the way you classify each unit. a. A bar b. A laundry department c. A maintenance division d. A restaurant e. A shop f. A local tours booking agency occupying a single desk in the lobby g. A human resource management department h. A kitchen i. The whole hotel. Problem 9.5 The ManU Hotel is located close to Manchester United's football stadium. It has a souvenir shop that sells two main product lines: hats and scarves in the Manchester United colours. The quarterly sales budget for the forthcoming year is as follows: It is expected that the shop will be holding 240 hats and 180 scarves in stock at the beginning of the year. The shop manger always likes to keep 20 per cent of the next quarter's hat sales in stock and 30 per cent of the next quarter's scarf sales. Sales of hats and scarves in the first quarter of the quarter's hat sales in stock and 30 per cent of the next quarter's scarf sales. Sales of hats and scarves in the first quarter of the following year are expected to be 25 per cent higher than the first quarter of the forthcoming year. Required: Prepare the quarterly purchases budget for hats and scarves for the forthcoming year. Problem 10.3 Karen Brady, the general manager of the Curbside Motor Lodge in Central England, has approached you for advice in connection with her most recent quarterly performance report. The summarised version of the report is as follows: The Curbside Motor Lodge Financial Performance Report For the Quarter Ended 30th September 201 The lodge has produced this type of quarterly internal financial report for several years now. Karen has heard that some hospitality businesses are using flexible budgeting, a technique that she has not encountered before in her career. She is wondering what insights can derive from preparing flexible budgets and whether it is a technique that she should introduce at the lodge. Required: a. Prepare a flexible budget for the Curbside Motor Lodge for the quarter ending 30th September 20X1. Also record all flexible budget variances, and indicate whether they are favourable or unfavourable. b. In connection with the flexible budget performance report you have prepared for the Curbside Motor Lodge, prepare a brief statement for Karen Brady that summarises the benefits of flexible budgetmo