EXHIBIT V - E

                                   SUMMARY OF COST ALL0CATION STATISTICS

                            Facility________________Month  of__________________

           CONFERENCES, CATERING & OTHER EVENTS                                    OTHER
                    COST SUMMARY                                                 STATISTICS
                                               Total                                          Conf.
                      Direct     S. & E.       Cost                             Reg.  Sum.     &
FOOD SERVICE           Costs    Allocation   Allocation                        Sess.  Sess.  Cater.  Total

   RAW FOOD COST                                            Raw Food Cost - $
   LABOR COST
       Food Preparation,                                                    %
          Serving
          &                                                 Occupant Days - #
          Clean-up
       Other (by function)                                                  %
   SPECIAL EXPENDITURES
         (76XX38)                                           Operating Days - #
HOUSEHOLD                                                               
   LABOR COST                                                                %
     Housekeeping                                           
     Other (by Function)                                    Linen Changes - #
                                                                            
   SPECIAL EXPENDITURES                                                     %
        (76XXO8)                                           If there are any significant expenditures
   LINEN CHANGE COST                                          this month, other than direct charges to
                                                              conferences, catering, etc., that should
     Control Totals                                           be charged to the regular sessions rather
                                                              than follow normal allocation policy,
                                                              please describe.




              NOTE:  These allocation statistics are required only during months
                        when more than one activity has taken place.