Make sure you look into your ratios! We know that spas are not being marketed or managed as a "business". Spas become successful when they are seen as a profitable business rather than just an amenity to the hotel. It is very important for spas to decide on the metrics that will positively impact their ROI (Return on Investment). Then, they will have to consistently collect the data, measure, monitor and report the information to support decisions to improving performance and profitability. Spas have become increasingly data-driven. As we have seen, most spas calculate and monitor a large number of ratios and statistics. We are now familiar with financial statements and we know they contain thousands and thousands of information, but it is only through ratios that we are able to discover the real situation of a spa that could otherwise go unnoticed. During this week we have identified 9 Key Metrics to help spa as well as hotel/resort managers operate profitable businesses. For this assignment you are required to calculate the following 7 key metrics for the Get-A-Well Wishing Spa. (1) Average Treatment Rate -ATR- (2) Treatment Room Utilization -TRU- (3) Therapist Productivity (4) Revenue per Available Treatment Room -RevPATR- (5) Revenue per Guest (6) Revenue per Square Foot (7) Spa Capture Rate