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John Taylor owns and manages the Stratford Hotel in Romford Road. Taylor recently bought the hotel for $0\mathrm{.}70$ million and then spent a further $0\mathrm{.}80$ million on renovations, fixtures, fittings, and equipment. The hotel has $60$ twin$-$bedded rooms, a bar restaurant, and a leisure facility which is available free for use by hotel guests. Taylor estimates the costs of operating the hotel over a year as follows:Business rates $0\mathrm{.}16$ millionMaintenance and repairs $0\mathrm{.}025$ millionDepreciation of fixtures, fittings, and equipment $0\mathrm{.}06$ millionSalaries$-$assistant managers, bar$/$restaurant$,$ and facilities manager $0\mathrm{.}15$ millionWages$-$ full$-$time staff $0\mathrm{.}14$ millionElectrical and utilities$($including average variable cost of $1$ per guest per night$)0\mathrm{.}0544$ million.Administration$($including average variable cost of $2$ per guest per night$)0\mathrm{.}0888$ million.Advertising $0\mathrm{.}04$ millionPart$-$time reception, bar, kitchen, and housekeeping staff$($average variable cost per guest per night$)5$Other costs $($average variable cost per guest per night$)1$Rooms are let on a half$-$board basis and the average variable cost per meal served is:Breakfast $3$Evening meal $8$The hotel operates for a $50-$week year and have twin$-$bedded occupation. Taylor operates a standard charge of $40$ per guest per night, and on average each guest generates a further $5$ per night in a net profit from spending at the bar. Taylors hotel had an average guest capacity of $70\%$ during the year. Taylor requires an annual $10\%$ return on capital employed$/$return on investment.In order to improve the hotels profitability, Taylor introduces a business user tariff of $50$ based on $1$ guest per room per night on weekdays, and on a weekend, he proposes a special tariff of $30$ per person per night on the basis of $2$ guests per room. Because of this strategy, his hotel has $90\%$ room occupancy during the weekdays per person night and $75\%$ room occupancy per night at weekends. John Taylor has consulted you for advice regarding the Cost, volume, and profits of operating the hotel. The hotel variable cost per guest night is :

$20\mathrm{.}00$

$17\mathrm{.}00$

$11\mathrm{.}00$

$6\mathrm{.}00$

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