Ellant Hotel operates a budgeting system and budgets expenditure over eight
budget centres as shown below. Analysis of past expenditure patterns indicates
that variable costs in some budget centres vary according to occupied room
nights (ORN), while in others the variable proportion of costs varies according
to the number of visits (V).

The budgeted expenditures for a period with 2,000 ORN and 4,300 V were as
follows:

Variable costs
vary with

Budgeted
expenditure

Partial cost analysis

Budget centre $

Budget expenditure
includes:
Cleaning ORN 13,250 $2.50 per ORN
Laundry V 15,025 $1.75 per V
Reception ORN 13,100 $12,100 fixed
Maintenance ORN 11,100 $0.80 per ORN
Housekeeping V 19,600 $11,000 fixed
Administration ORN 7,700 $2.20 per ORN
Catering V 21,460 $2.20 per V
General overheads - 11,250 all fixed

112,485

In period 9, with 1,850 ORN and 4,575 V, actual expenditures were as follows:

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Budget centres

Actual
expenditures
$
Cleaning 13,292
Laundry 14,574
Reception 13,855
Maintenance 10,462
Housekeeping 19,580
Administration 7,930
Catering 23,053
General overheads 11,325
114,071

Required:
The total budget cost allowances for the following costs in the flexible
budget for period 9 are:

(i) Cleaning ____________
(ii) Laundry ____________
(iii) Reception ____________
(iv) Maintenance ____________
(v) Housekeeping ____________
(vi) Administration ____________
(vii) Catering ____________
(viii) General overheads ____________