4. The manager of Buff's Buffet is preparing next year's budget. She has the following information on Dining, Banquets, and Beverage departments. Dining: next year's forecasted sales are $204,000. Variable cost percentage of the department is 70%. Departmental fixed costs are $21,000. 20 staffs are enrolled in the department Banquets: next year's forecasted sales are $110,000. Variable cost percentage of the department is 60%. Departmental fixed costs are $12,000. 16 staffs are enrolled in the department Beverages: next year's forecasted sales are $82,000. Variable cost percentage of the department is 55%. Departmental fixed costs are $6,500. 4 staffs are enrolled in the department Admin and General Costs (indirect costs) are $53,500. The manager thinks these costs should be allocated to departments based on their number of staffs enrolled. Using the given information, prepare an operating budget for the Buff's Buffet in a departmental income statement format and answer the following questions. a) Based on departmental contribution (before indirect costs), how would you rank the departments for their performance? b) Based on departmental income (full costing), how would you rank the departments for their performance