Carnival Corporation, a vacation cruise line, measures the operating capacity of its business using available lower berth

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Carnival Corporation, a vacation cruise line, measures the operating capacity of its business using available lower berth days (ALBDs). An ALBD is the passenger capacity assuming two passengers per room (berth) multiplied by the number of cruise days in a year. Carnival has a passenger capacity of 73 ships that can hold 118,040 passengers, assuming two passengers per room. Carnival ran its ships an average of 282 cruise days per year. Carnival actually carried 5,037,553 passengers during the period for 34,419,047 berth days.
a. Determine the average number of rooms (berths) per ship.
b. Determine the average length in days of a passenger cruise vacation.
c. Determine the utilization, or occupancy, percentage.

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Financial Accounting An Integrated Statements Approach

ISBN: 978-0324312119

2nd Edition

Authors: Jonathan E. Duchac, James M. Reeve, Carl S. Warren

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