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2. What other factors in addition to occupancy-days are likely to affect the variation in electrical costs from month to mont
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question is about factors which are likely affect the variation in electrical costs from month

Systematic factors like guests, switching off fans and lights-- correct - they will effect occupancy days indirectly result in variation in electrical costs

Number of days present in a month- incorrect they will not effect electrical costs.

Income tax paid on hotel income- incorrect income tax paid on excess of income over allowable expenditure so it will not effect directly on electrical costs.

Seasonal factors like winter or summer- Correct- Assuming occupancy days depends on seasons.For example business increases in summer or vice-versa then electrical costs varies.

Fixed salary paid to hotel receptionist- Incorrect this is fixed cost related to salaries of employees does not result in variation of electrical costs

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