Total annual costs are $12 million. The hotel has 400 rooms, and each room is rented approximately 300 nights per year for a total of 120,000 rooms rented per year.

The airport hotel location had divided its guests into three main categories: Business Travelers, vacation travelers, and conference guests.As well, the hotel has divided its costs into a number of different categories, as indicated in the following chart:

Cost Category	Total Cost	Activity Driver
Room Cleaning costs and Elevator Costs	$4,000,000	Number of guests per room
Parking costs	$3,000,000	Parking spots used
Front Desk and Maintenance costs	$5,000,000	hours spent by all room guest in the hotel per 24 hr period

Guest Type	Parking	Guests per room	Hours spent in hotel	Rooms per year
Business	Yes	1	1 x 9 = 9 hours	30,000
Vacation	No	3	3 x 9 = 27 hours	70,000
Convention	No	1	1 x 24 = 24 hours	20,000

Each room rented by a vacation travel does not require parking, is usually occupied by three people, and each person spends an average of 9 hours in the hotel. Since there are 3 people per room, and each person spends 9 hours per day at the hotel, then it is the equivalent of 27 hours spent in the hotel per 24-hours by one person. On average there are 70,000 room/nights rented by vacation travelers per year.

Determine the average cost per cost per room per night. Based on Activity Based Costing, determine the cost per room per night for each type of guest.