August

September

S$.$ R$.$

Room service Dining room Bar$$lounge $5,500$ Coffee shop $53,400$ Banquets $198,6006,687211,500$

Guests

$7563,7656378,6046,80520,567$

Departmental S$.$ R$.$ Divisions

S$.$ R$.$

Guests

$ $22,600118,500$

$9274,6288469,709$

$ $18,00095,5004,10048,700$

Totals

Departmental Divisions

Cost of sales W ages and salaries expense Employee benefits expense Linen expense China expense Supplies expense Other expense

Total operating expenses Departmental Operating Income

$$398,60022,797$ $$377,800$

August

$$136,200107,90014,0006,40010,6009,80019,200$ $$304,100$ $ $94,500$

September

$$127,800101,50014,5006,0009,8009,40017,600$ $$286,600$

$ $91,200$