The complex of amusement parks in Orlando Florida, accounts for approximately three-fourths of all industry revenue in the United States, with Walt Disney World and the Universal Orlando Resort leading the way. Financial performance depends on admissions, average ticket price, hotel occupancy and average daily rate, food, beverage an merchandise sales, and mainly lador costs on the expense side. In high fixed-cost industries like theme parks, lador expenses, including average compensation and benefits, constitute the main variable costs and are fundamental to profitability. Analysts contend that both properties are profitable, but returns have not been increasing because of flat attendance and rising lador costs. As Disney employees are unionized and those at Universal are not, Disney unit lador costs are higher Both employ full-time workers to handle year-round business and bring in park-timers to work during peak demand.