Alyssa is the owner of a chain of three successful restaurants with the following number of seats in each location: airport, 340 seats; downtown, 218 seats; and suburban, 164 seats.

a.) If the liability insurance premium is $16,000 per year, how much of that premium should be allocated to each of the restaurants based on the percent of total seating capacity? Round each percent to the nearest tenth.

b.) If Alyssa were to open a fourth location at the beach that has 150 seats and the liability insurance premium increases by 18%, what is the new allocation of insurance premium among the four locations? If necessary, round percents to the nearest tenth.

c.) What other expenses could be allocated to the four restaurants?