You have been asked to help prepare the operating budget for a proposed new 100- room motel. with a Sseat coffee shop. 75rseat dining room. and E30~seat cocktail lounge. The operating budget for the first year will be based on Ute following information: Rooms Department Occupancy is 60 percent with an average room rate of $63. Fixed wages for bell people. front-ofce employees. and other personnel attached to the rooms department are estimated at $326,900. In addition. for every 15 rooms occupied each day. one housekeeper will be required for an eighthour shift at a rate of $6.50 an hour. Staff fringe benefits will be 12 percent of total wages. Linen and laundry costs will be 6 percent of total rooms' revenue. Supplies and other items will be 3 percent oftotal rooms' sales revenue. Food Department The dining room is open 6 days a week. 52 weeks a year for lunch and dinner only. Lunch seat turnover is 1.5. with an average food check of $3.00. Dinner seat turnover is 1.0. with an average food check of514.00. The coffee shop is open 7 days a week for all meal periods. Breakfast seal: turnover is 1.0, with an average Food check of 55.50. Lunch seat turnover is 1.5 with an average food check of $8.00. Dinner seat turnover is 0.75. with a $12.00 average food check. Coffee shop seat turnover for coffee breaks and snacks is 6.0 with an average check of $2.25. The cocktail lounge serves an estimated 20 Food orders per day. with an $0.50 average check. The lounge is cloSed on Sundays and certain holidays and only operates for 3 10 days during the year. Total payroll costs, including Fringe benets in the food department, will be 45 percent of total food revenue. Other costs. variable as a percentage of total food revenue are: Food cost 35% Laundry and linen 2% Supplies 5% oeier casts 2% Bevemge Department {310 operating days eyeer} Each seat in the cocktail lounge is expected to generate $5.250 per year. In addition. the lounge will be credited with any alcoholic beverages served in the coffee shop and dining room. In the coffee shop. beverage revenue is estimated to be 15 percent of combined lunch and dinner food sales revenue. and in the dining room 25 percent of combined lunch and dinner food sales revenue. The beverage department operating costs are as follows: . Liquor cost is 32 percent of total beverage sales revenue. . Payroll and fringe benets are 25 percent oftotal beverage revenue. . Supplies and other operating costs are 5 percent of total beverage sales fEVEI'lUE. From the preceding information. prepare income statements for the rst year of operating for each of the three departments. Then combine departmental contributory incomes into one gure and deduct the following undistributed. indirect costs to arrive at a budgeted income before depleciation. interest. and income tax. [in this problem. round all nal numbers to the nearest dollar]. Adminislrative and general $155,000 Marketing 145.600 Utilities cosm 50.900 Property operation 8: maintenance 52.400 Insurance 15,300 Property taxes 32.100