Temporary staff hours incremental budgeting

Just suppose there were 100 rooms. In the last 2 months there was 90% occupancy and so 90 rooms were being used. Therefore the staff cost was $66,000/90 per room. Now there will be 50% occupancy and so 50 rooms will be used. So the staff cost will be 50 x $57,750 / 90 = $32,983.