6.) A food department reported sales revenue of $128,800 and direct costs of $68,200 during March. Determine the following:

a. What is the departments contributory income?

b. What is contributory income as a percentage of sales revenue?

7.) A department has two operating divisions: Food service with sales revenue of $880,000 and a bar-lounge with sales revenue of $440,840. Calculate the sales revenue of each division as a percentage of total departmental sales revenue.

9.) Indirect, undistributed costs of $14,000 are to be allocated to two departments. Department 1 occupies 54% and department 2 occupies 46% of the total square footage available. Calculate the amount to be allocated to each department based on the square footage method.

10.) A department with three operating divisions reported the sales revenues for each of its divisions. Determine the percentage of sales revenue provided by each division:

Rooms division $1,555,632

Food service division 921,856

Beverage division 403,312

Total sales revenue $2,880,800