a. Compute average check per division in August and September:
	August			September
	Sales	Guests	Average	Sales	Guests	Average
Room Service	$22,600	927		$18,000	756
Dining Room	$118,500	4,628		$95,500	3,765
Bar-Lounge	$5,500	846		$4,100	637
Coffee Shop	$53,400	9,709		$48,700	8,604
Banquets	$198,600	6,687		$211,500	6,805
Totals	$398,600	22,797		$377,800	20,567
b. Calculate average of each cost/expense element per guest in August and September:
	August			September
Element	Dollars	Guests	Average	Dollars	Guests	Average
Cost of Sales	$136,200	22,797		$127,800	20,567
Wages	107,900	22,797		101,500	20,567
Benefits	14,000	22,797		14,500	20,567
Linen	6,400	22,797		6,000	20,567
China	10,600	22,797		9,800	20,567
Supplies	9,800	22,797		9,400	20,567
Other	19,200	22,797		17,600	20,567
Total	304,100	22,797		286,600	20,567
c. Calculate the departmental income per guest in August and September:
	August	September
Revenue	$398,600	$377,800
Expenses	304,100	286,600
Income	94,500	91,200
Income/Guest
Explain the differance in performance between August and September.