typically have very small spas and the income is insignificant.Garage RevenueA hotel in China typically has garage revenue and for this property it was estimated at $307,000. The other regions did not specifically include garage revenue, but it could be included in other income.Total RevenueThe resulting total revenue ranges from $24,560,000 for India down to $20,361,000 for China. Europe, South America and the U.S. are similar at approximately $21,000,000.Rooms Department ExpenseMajor financial operating differences among the different regions become apparent when the rooms department expense percentage is compared. India has the lowest at 10.4% and Europe is the highest at 30%. China, South America and the U.S. are similar at around 22%. Indias extremely low labor cost is the primary reason why the rooms department expense is so low. Indian hotels appear overstaffed, and usually provide a high level of service. However, wages are extremely low there, which results in a highly profitable department. Europes labor costs are very high. Unions, government regulations, vacations and benefits, high cost of health care and social security contribute to staffing costs and a high rooms department expense.Food and Beverage Department ExpenseAgain, India with its low labor cost has a f&b departmental expense ratio of 45.5%. The other regions of the world are fairly consistent with a cost ranging from 64% in China to 68.6% in the U.S. It appears Europes higher f&b volume helps control the expense ratio at 67.8%. Food & beverage labor is not as large of a component of the f&b department as it is in the rooms department.Telephone ExpenseIn all areas of the world, the telephone department makes a small profit except the U.S., where it loses money. This can be attributed to the low telephone revenue in the U.S.Spa ExpenseIndia has the lowest spa expense at 40.8%, with China at 55.9% and Europe and the U.S. at 76.1% and 73.4% respectively. Again, these differences are typical labor cost related.Garage ExpenseGood profit is made in the garage of China hotels with an expense ratio of 25.4%.Administrative and GeneralSouth America has the highest administrative and general cost at $11,940 per room. Europe is the next most expensive at $8,975 per room, followed by the U.S. at $8,120. Comparatively, India is not as low as might be expected, operating at $7,130 per room. Administrative and general expenses are not as labor intensive as rooms and f&b, so Indias labor advantage does not show up as much in this expense item.MarketingThe U.S. has the highest marketing expense at $6,090 per room, followed by South America at $5,430. India is at the lowest at $3,020. The competitive environment in the U.S. is particularly difficult and requires higher expenditures in marketing.Brand Marketing FeeIndia hotels typically charge a separate marketing fee for chain-affiliated hotels.Property Operations and MaintenanceIndia pays the most for property operations and maintenance: $4,955 per room. This can be attributed to the high cost of replacement equipment parts and the wear and tear of operating a hotel in India. The property operations and maintenance in the other areas of the world are similar: around $3,500