Le Château Joyal is an historic hotel in the heart of old Quebec City. It is owned by Riel Hotels, which operates additional properties in Halifax, Montreal, and Winnipeg. Le Château Joyal has 9 floors, with approximately 20 rooms per floor. Facilities also include a workout room, restaurant, and pool. The hotel is organized into 5 departments: front desk, engineering, housekeeping, food & beverage, and customer relations. As part of its operation, Le Château Joyal regularly incurs the following costs:
General manager's salary
Housekeeping supplies
Utility costs
Amortization on workout room equipment
Advertising
Food and beverage costs
Amortization on restaurant equipment
Le Château Joyal could define its cost objects as:
I. Customers only
II. Departments only
III. Number of employees
A) I only
B) I and II only
C) II only
D) I, II, and III

Question

Quizplus · Accepted Answer

Le Château Joyal could define its cost objects as customers and departments, as these are the primary areas where costs are incurred and tracked. The number of employees is not a relevant cost object in this scenario, as it does not directly impact the costs incurred by the hotel.

Le Château Joyal Is an Historic Hotel in the Heart