THH3113 COST AND PERFORMANCE MANAGEMENT FOR TOURISM AND HOSPITALITY (2022 Sem 2 ) Assessment Task - Supplementagy The assignment must be typewritten in font 12-size and line spacing of at least 1.15. A soft copy is to be submitted electronically through LMS TURNITIN by the due date and time. Note: Please present this problem in a report format like below: 0 Contents page: 0 Overview: 0 Analysis Report: 1. Cost Driver and Cost Behaviour 2. Break Even Analysis 0 References (if assumptions are used) Problem Solving: The Blue Dolphin Pty Ltd is an accommodation provider in three destinations - Mount Buller, Mount Hotham, and Mount BAW BAW Victoria, as the winter season is ending in August the DOSM is planning for the end of season BEP forecast. The management is keen to know how many rooms should be booked for the September month 4 weeks. The rooms are priced to sell $90 per night Mount Buller, $70 Mount Hotham, and $ 80Mount BAW BAW Victoria .The DOSM requires you to prepare a report calculating the BEP for the period also to analyse and categorize costs according to their behaviour differentiate cost related to pricing and cost control techniques according to the various cost drivers and behaviours the costs that can be controlled and reduced to make more yield by not compromising on service for the three locations Mt Buller Mt Hotham Mt Baw Baw ROOMS 40 34 36 Room Rates per night $90 $70 $80 Estimated expenses Full time wages to employees $24,000.00 $18,000.00 52250000 Casual employees' wages $22,400.00 $14,000.00 $17,500.00 Internet charges for the period $560.00 $350.00 $437.50 Electricity $14,400.00 $9,000.00 $11,250.00 Water Expenses $3,200.00 $2,000.00 $2,500.00 Gas Heater charges $4,800.00 $3,000.00 $3,750.00 Laundry and dry-cleaning expenses 52560-00 $1,600.00 $2,000.00 1 Telephone expenses 5160-00 $100.00 $125.00 Super Annuation $4,872.00 $3,350.00 $4,200.00 Waste removal charges $1,120.00 $700.00 $875.00 The requirement ofthe report are as follows: Required: 1. Cost Analysis: (Here you must differentiate cost as fixed cost / variable cost and state the reason why you believe they are fixed / variable) (750 - 1000words) (10 Marks) 2. BEP Calculations: Calculate and suggest the Break Even point with the provided information for all the three destinations. The DOSM would like to Know the BEP in dollars, rooms (units) and occupancy percentage (15 Marks) 3. Report Presentation with no errors is awarded (5 marks) (You can use Microsoft excel to work on your assignment calculation part and import it to Microsoft word when writing your report. Please use proper referencing where needed using APA style. Please follow the below format to complete your report- Failing to do so would not be awarded the presentation marks) Further Instructions: 1. Your assignment must be submitted no later than the Sunday ending week 6 ( 11:59 PM.) Assessment tasks submitted afterthe due date, without prior approval or arrangement, will be penalised by ten percent. Requests for extension of time must be made with your lecturer and based on Special Consideration guidelines using the special consideration form. 2. It is preferred you do your assignment using Microsoft word 3. This assignment must be handed in for successful completion ofthe course and will count as 30 marks towards the final mark. 4. All assignments are to be uploaded to the Turnitin link Your report should be in this format: Contents Page