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TOPIC 5-PERFORMANCE MEASUREMENT IN HOTELS (10 marks) Question One The following August and September ntormation has been extracted from a hoter's food department for the
TOPIC 5-PERFORMANCE MEASUREMENT IN HOTELS (10 marks) Question One The following August and September ntormation has been extracted from a hoter's food department for the months September ? August SR. Guests S.R Guests Departmental S.R. Divisions Room service Dining room Bar-Lounge Coffee shop Banquets TOTALS $22,600927 $18,000 756 4,628 95,500 3,765 637 48,7008,604 198,600 668 211500 6805 5,500 846 53.400 9,709 4,100 Departmental Divisions Cost of sales Wages & salaries expense Employee benefits expense Linen expense China expense $136.200 107,900 14,000 6,400 10,600 9,800 19 200 $304.100 $127,800 101,500 14,500 6,000 9,800 9.400 17600 $286.600 Supplies expense Other expense TOTAL OPERATING EXPENSES DEPARTMENTAL OPERATING | 4,500 $91,200 INCOME Required: A. For each sales revenue division, caiculate the average income per guest for August and September B. Calculate the average cost per guest for each month and the total average per guest for each mont C. Determine the departmental operating income per guest for each month
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