Question: Controllable or Non- Cost controllable (a) Room maintenance costs (b) Hotel mortgage (c) Grounds maintenance services (d) Supervisor salaries Cost of pool chemicals Complimentary breakfast

Controllable or Non- Cost controllable (a) Room maintenance costs (b) Hotel mortgage (c) Grounds maintenance services (d) Supervisor salaries Cost of pool chemicals Complimentary breakfast costs Staff uniform costs Franchise fees Employee meal costs Property taxes Electronic key card costs Staff training Interest expense Internet advertising Income taxes Office supplies

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