If you are not familiar with Priceline.com Inc., go to its Web site. Assume that an individual bids $60 on Priceline.com for a room in Dallas, Texas, on August 24. Assume that August 24 is a Saturday, with low expected room demand in Dallas at a Marriott International, Inc., hotel, so there is excess room capacity. The fully allocated cost per room per day is assumed from hotel records as follows:

Housekeeping labor cost*

$30

Hotel depreciation expense

42

Cost of room supplies (soap, paper, etc.)

5

Laundry labor and material cost*

10

Cost of desk staff

5

Utility cost (mostly air conditioning)

3

Total cost per room per day

$95

*Both housekeeping and laundry staff include many part time

workers, so that the workload is variable to demand.

Should Marriott accept the customer bid for a night in Dallas on August 24 at a price of $60?