As expected, the total gross operating profitability of the luxury full- service hotels (28.34%) was the lowest even though the amount of Total RevPAR ($426.56), RevPAR ($268.77), ADR ($362.10), and GOPPAR ($120.81) were the highest among the upper-upscale (35.42%, $199.39, $145.18, $184.72, and $72.35, respectively) and the upscale full-service hotels (49.48%, $122.69, $113.39, $143.39, and $61.17, respectively). The phenomenon was consistent during the recent 10 years (Figs. 4 and 5). In addition, the proportion of F&B revenue in total revenue drastically decreased as the class of hotels lower: the luxury (33.09%), upper-upscale (26.29%), and upscale (6.29%). On the contrary, surprisingly, the gross operating profitability of the rooms departments increased as the class of hotel and the proportion of F&B operation lower: the luxury (49.43%), upper upscale (54.93%), and upscale (62.41%). The table showed that both increased room expense and labor cost of the rooms department caused lower gross operating profitability of the rooms departments in higher classes hotels: 30.65% and 19.92% in the luxury hotels, 27.57% and 17.50% in the upper-upscale hotels, versus 22.91% and 14.68% in the upscale hotels. Clearly, the figures on Table 5 presented that the lower total gross operating profitability of the full-service hotels was caused mainly by higher labor cost: the labor cost of the F&B department compared to the rooms department was 163.24% in the luxury hotels, 113.09% in the upper-upscale hotels and 22.71% in the upscale hotels.