Hilgen Hotel & Spa is located in beautiful Sydney, Australia. Hilgen operates three profit centers: the Hotel, Restaurant, and Spa. The complex occupies 15,000 square feet and has 220 employees. The complex's general upkeep costs (e.g. insurance, utilities, etc.) are $450,000 per month and the human resource department costs are $118,000 per month. If the Spa occupies 1,800 square feet and has 6 employees, show how upkeep and human resource costs could be assigned to the Spa.