FFM Test2 with Complete Solutions 2025
Operating efficiency Ratio - ANSWER Gross operating profit / Total revenue x 100%
Paid occupancy percentage - ANSWER Paid Rooms Occupied / Available Rooms
Seat turnover - ANSWER Nr of people served/ available tables
Food service seat turnover - ANSWER customers served / (nr. Of seats x nr. of
open days)
Complimentary occupancy - ANSWER Complimentary rooms / rooms available
Average occupancy per room - ANSWER nr of guests / nr of rooms occupied
Average Daily Rate - ANSWER Room revenue / rooms sold
Selling Price - ANSWER Variable cost per room + (desired profit + fixed costs)/ nr of
rooms to be sold
Contribution Margin (CM) - ANSWER Price per unit - variable cost per unit
Contribution Margin Ratio (CMR) - ANSWER CM/Selling price
Operating efficiency Ratio - ANSWER Gross operating profit / Total revenue x 100%
Paid occupancy percentage - ANSWER Paid Rooms Occupied / Available Rooms
Seat turnover - ANSWER Nr of people served/ available tables
Food service seat turnover - ANSWER customers served / (nr. Of seats x nr. of
open days)
Complimentary occupancy - ANSWER Complimentary rooms / rooms available
Average occupancy per room - ANSWER nr of guests / nr of rooms occupied
Average Daily Rate - ANSWER Room revenue / rooms sold
Selling Price - ANSWER Variable cost per room + (desired profit + fixed costs)/ nr of
rooms to be sold
Contribution Margin (CM) - ANSWER Price per unit - variable cost per unit
Contribution Margin Ratio (CMR) - ANSWER CM/Selling price
