PROBLEM P4-6 - Account Analysis, High-Low, Contribution Margin
	Information on occupancy and costs at the New Light Hotel for April, May, and June are indicated below:

					April	May	June
		Occupancy			1,700	1,850	1,950
		Day manager salary			$4,500	$4,500	$4,500
		Night manager salary			3,900	3,900	3,900
		Cleaning staff			15,960	16,275	16,590
		Depreciation			12,500	12,500	12,500
		Complimentary continental breakfast: food and beverages			5,050	5,200	5,225
		Total			$41,910	$42,375	$42,715

	Required
	a. Calculate the fixed costs per month and the variable cost per occupied room using account analysis for April.

	Account Analysis
		Fixed costs per month (April~June data):
		Title					Amount
		Title					Amount
		Title					Amount
							Formula
		Variable costs per month (April data):
		Title					Amount
		Complimentary continental breakfast: food and beverages					Amount
							Formula
		Divided by number of rooms					Number
		Variable costs per room					Formula

b. Calculate the fixed costs per month and the variable cost per occupied room using the high-low method.

Per occupied room of variable cost:
	(	Amount	-	Amount	)