You are the Operations Manager & at the end of 2013, you have been given the below income statement that shows this year performance

Hotel Revenue: $450,000

Expenses

Payroll: $112,500

Linen: $75,000

Guest Supplies: $10,000

Other: $4,500

Total Expenses: $202,000

Departmental Income: $248,000

You have been asked to common size income statement for the year. What would your calculated amount be for linen expenses?