Hilgen Hotel & Spa is located in beautiful Sydney, Australia. Hilgen operates three profit centers: the hotel, a restaurant, and a spa. The complex occupies 100,000 square feet and has 250 employees. The complex’s general upkeep costs (e.g., insurance, utilities, etc.) are $800,000 per month, and the human resource department costs are $150,000 per month. If the spa occupies 2,000 square feet and has eight employees, show how upkeep and human resource costs could be assigned to the spa.