Casino Hebron made headlines when it undertook a $$75$ million renovation. In mid$-$September $2018,$ the hotel closed its then$-$named Roman Tower, which was last updated in $2001,$ and started a major renovation of the $559$ rooms housed in that tower. On January $1,2020,$ the renamed Privateer's Tower reopened, replacing the Roman Tower. In addition to renovating the existing rooms and suites in the former Roman Tower, $23$ guest rooms were added to Privateer's Tower. With the renovation completed, Casino Hebron expects the Privateer's Tower room rate to average around $$148$ per night. This increase, a $$22$ or $17\mathrm{.}5\%$ increase, reflects, in part, the room improvements.

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Requirements

Requirement $1.$ What cost types associated with a hotel room in the Privateer's Tower are variable with respect to hotel room occupancy? What cost types are fixed with respect to hotel room occupancy?

First identify the cost types that are variable with respect to hotel room occupancy. Select all that apply.

A$.$ Utilities

B$.$ Advertising

C$.$ Internet and telephone plans for office headquarters

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