The operating expense category on the room division income statement includes which of the following?

The operating expense category on the room division income statement includes the cost of guest supplies and cleaning supplies because these costs are essential for the daily functioning of the housekeeping department. Guest supplies refer to the items provided to guests, such as toiletries, linens, and other amenities that enhance their stay. Cleaning supplies encompass all materials needed to maintain cleanliness and hygiene in guest rooms and public areas.

Collectively, these expenses play a critical role in ensuring a high standard of service and guest satisfaction, as they directly relate to the upkeep and presentation of the hotel's accommodations. These costs are typically categorized as operating expenses because they are incurred regularly as part of the hotel's daily operations, making them vital components of overall operational budgeting and financial reporting.

The other options do not accurately reflect the typical components of operating expenses in this context. For instance, while guest supplies and maintenance fees are related to the hotel's functioning, only the specific costs of guest and cleaning supplies fall under operational expenses. Fixed and variable costs include a broader range of financial implications, while revenue from room service pertains to income rather than expenses.