A 291 room hotel forecasts its average room rate to be $96 for the next year with an 0.65 Occupancy rate. The hotel is open 365 days a year. The hotel department has a fixed wage cost with benefits of $189,908 per year. . General Variable costs are $5.53 per occupied room. The variable wage cost for housekeeping employees is $18 per hour and it takes 1.37 hour(s) to clean a room. The hotel has a 139 seat dining room. . The dining room is open 361 days of the year for two meals. The dining room is only open for lunch and dinner. Lunch seat turnover is 1.14 with an average check of $10. Dinner seat turnover is 1.24 with an average check of $16. Direct dining room operating costs are $194,460. . The dining room's indirect expenses are $241,748. Calculate operating income