The correct answer is: B. Rs 5.00
To calculate the room servicing cost per occupied room-night, we divide the total room servicing cost by the number of occupied rooms. The number of occupied rooms is equal to the percentage occupancy achieved multiplied by the number of rooms available per night. Therefore, the room servicing cost per occupied room-night is:
Rs 3900 / (65% * 40 rooms) = Rs 5.00
Option A is incorrect because it is the room servicing cost per room, not per occupied room-night. Option C is incorrect because it is the total room servicing cost, not the cost per occupied room-night. Option D is incorrect because it is the room servicing cost per occupied room, not per occupied room-night.