Extract
[...] Key to MO cost allocation 1. Maintenance costs of mobile homes: Number of mobile homes 2. Consumable costs: Number of nights occupied 3. Electricity costs: Number of nights occupied 4. Water costs: Number of nights occupied 5. Maintenance costs (including pool): Number of nights occupied Calculation of labor costs for each position To illustrate the application of the chosen UO, we will calculate the labor costs for each type of mobile home in 2023, using the occupancy rates and unit costs provided. [...]
[...] Electricity cost per tenant: 0.27 ? ? Water cost per tenant: 0.19 ? ? Maintenance cost (pool included) per tenant: 0.06 ? ? Average occupancy rate: 71.67 % Total costs for Christie =16040,7? Summary of labor costs by type of mobile home - Musso: 13,054.52 ? - Coben: 12,278.7 ? - Christie: 16,040.7 ? 4. Charges of structure by type of mobile home 1. Mobil-home Musso ? Water: 0,19×365×0,65×38 =1772,41? ? Electricity: 0,27×365×0,65×38=2519,25? ? Consumables: 70×38= ?70×38=2660? ? Cleaning products: 0,06×365×0,65×38=559,47? [...]
[...] Estimated revenues for 2023 (based on occupancy rates) To estimate the annual revenues generated by each type of mobile home, we will use the occupancy rates and rental rates for each period (YELLOW, GREEN, BLUE). Musso - Period YELLOW: 15×39×0,40×30=7020? - Period GREEN: 15×48×0,60×30=12960? - Period BLUE: 15×55×0,85×30=21037,50? Total annual for 15 Musso = (7020+12960+21037.50)×15=621255? Coben - Period YELLOW: 15×45×0,40×30=8100? - Period GREEN: 15×56×0,60×30=15120? - Period BLUE: 15×70×0,85×30=26775? Total annual for 15 Coben = (8100+15120+26775)×15=741375? Christie - Period YELLOW: 15×55×0,40×30=9900? - Period GREEN: 15×69×0,60×30=18630? - Period BLUE: 15×85×0,85×30=32362,50? Total annual for 15 Christie = (9900+18630+32362.50)×15=918412.50? Total Revenues Total annual = 621255+741375+918412.50 = 2281042.50? [...]
[...] ? Mobil-home Coben: 20×45×57=51300? ? Mobil-home Christie: 30×55×57=94128? ? Total period YELLOW 2021 = 51051+51300+94128=196479? Period GREEN For the GREEN period, we use different rates and higher average occupancy rates, which generates a higher turnover. - For 2019: ? Mobil-home Musso: 23×48×86=94464? ? Mobil-home Coben: 20×56×86=96320? ? Mobil-home Christie: 30×69×86=178500? ? Total period GREEN 2019 = 94464+96320+178500=369284? - For 2020: ? Mobil-home Musso: 23×48×87=95904? ? Mobil-home Coben: 20×56×87=97440? ? Mobil-home Christie: 30×69×87=180234? ? [...]
[...] WO: Name of Mobile Homes ? Justification: Maintenance costs are directly related to the number of mobile homes, as each mobile home requires regular maintenance. 2. Consumable Costs ? UO: Number of nights occupied ? Justification: Consumables (such as cleaning products and toiletries) are used in accordance with the occupancy of the mobile homes. The more mobile homes are occupied, the more consumables are consumed. 3. Electricity costs ? UO : Number of occupied nights ? Justification: Electricity consumption varies with the occupancy of the mobile homes (lighting, heating/air conditioning, etc.). [...]
