As the manager of the Windy Hotel you are conducting the performance analysis for last month. Hotel has 200 rooms and set target for $100 ADR and 75% occupancy. The standard Rooms Department cost is $25 per occupied room, including housekeeping labor cost which requires 30 minutes per occupied room at $10 per hour. According to the reports you sold 4740 rooms, total Rooms Department Revenue was $450,300, and total department cost was $123,240. Housekeeping department reported 2844 hours of labor at $10 hourly rate. Compare the actual performance to budgeted performance and indicate if it is favorable (F) or unfavorable (U). BUDGETED Volume of Units x Selling Price per Unit Volume of Units x Cost per Unit Gross Profit=