the cleaning supplies and half of the miscellaneous expenses (room supplies) are considered a direct function of the number of room occupied. the other half of the miscellaneous expenses are fixed and would not change with 12-month operation. Linen is rented from a supply house and the cost also depend on the number of room occupied, but is twice as much, on average, for double occupancy as for single occupancy. the utilities include two item: telephone and electricity. there is no electricity expense with the motel closed. with the motel operating, electricity expense is a function of the number of room available to the public. rooms must either be heated or air-conditioned. the telephone bill for each of the four seasonal month were as follow: