The document analyzes food and beverage costs and occupancy rates for 8 resorts from June to August 2014. It shows that Citadel had the highest food cost at 42.12% and highest occupancy rate at 3. Arabia had the highest number of guests at 29,909 and highest beverage cost at 19.26%. The suggested median food cost is 39-42% and beverage cost is 16-18%.