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16.Flexed budgets for the cost of cleaning in a hotel depend on the number of beds occupied.
The following information is available for different levels of occupancy:
Proportion of beds occupied (%) 73 85
Cleaning costs ($) 28,241 28,445
In June 76% of beds were occupied.
What should the cleaning costs be for June?
A.$28,292 .
B.$25,433
C.$28,343
D.$29,402
16.答案：$28,292
Using the high low method:
$ %
28,445 85
28,241 73
204 12
The variable cost= $204 112% = $17 per 1%
Fixed element = $28,445- (85 x $17)= $27 ,000
Costs at 76% occupancy = $27.000 + ($17 x 76)= $28,292
Note: In this case it was not necessary to indicate that cleaning costs have both fixed and variable elements. If it was only variable the cost values would have been different from the ones specified in the question at the given different levels of actvity.
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