You are the Housekeeping Manager for the Frost Hotel. The following are the results of your department for January. Your General Manager has asked for your analysis of the performance, and your recommendations to improve it using SMART goals. Actual Variable Budget Variance $ CPOR $ CPOR Rooms Occupied 7650 7650 Housekeeping Man Hours 0.5 4207.5 $ 0.55 3825 $ 0.50 Housekeeping Wage Rate 10.5 10.65 10.5 Guest Amenity Expense 1.65 $13,387.50 $ 1.75 12622.5 $ 1.65 Cleaning Supplies Expense 0.85 $ 5,737.50 $ 0.75 6502.5 $ 0.85 Linen Expense 1.05 $ 8,032.50 $ 1.05 8032.5 $ 1.05 Terry Expense 1.25 $11,475.00 $ 1.50 9562.5 $ 1.25 Required: For each line item, calculate the CPOR variance between Actual and the Variable Budget in Column G above For each line item, prepare a SMART goal you would ues to improve performance