2. Assume that Manko's Labena Bar & Resturant prepared its segmented income statement as shown. Income Statement: ....Manko's Labena......... ..Bar................ Restaurant Sales........ $800,000 $100,000 $700,000 Variable costs.. .................310,000 ....60,000 250,000 CM........... .......490,000 40,000... ..450,000 Traceable FC.. 246,000 ...... 26,000 220,000 Segment margin......... 244,000 $14,000 $230,000 Common costs.... 120,000 Profit............ .... $124,000 Suppose square feet is used as the basis for allocating the common fixed cost of $120,000. How much would be allocated to the resturant if the bar occupies 2,000 square feet and the restaurant 8,000 square feet? * (3 Points) $24,800 $99,200 $24,000 O $96,000