Night Rest Inn Inc. operates a downtown hotel property that has 240 rooms. On average, 75% of Night Rest’s rooms are occupied on weekdays, and 50% are occupied during the weekend. The manager has asked you to develop a direct labor budget for the housekeeping and restaurant staff for weekdays and weekends. You have determined that the housekeeping staff requires 45 minutes to clean each occupied room. The housekeeping staff is paid $8 per hour. The restaurant has five full-time staff (eight-hour day) on duty, regardless of occupancy. However, for every 30 occupied rooms, an additional person is brought in to work in the restaurant for the eight-hour day. The restaurant staff is paid $7 per hour.
Determine the estimated housekeeping and restaurant direct labor cost for an average weekday and weekend day. Format the budget in two columns, labeled as weekday and weekend day.