The profit of activity level A&B, the result for the profit is $1000 and $1750 respectively. In the calculation, include the variable cost per guest and the fixed cost of domestic, depreciation, rate and salary. The variable cost per guest, the cost of domestic, depreciation and rate cannot be deducted. However, the cost of staff is the only one cost can be adjusted, and also the revenue charge per staff of $165 are also can be considered to be adjusted.