Based on the Contributory Income Statement below answer the following question: What is the Contributory Income from Spa department expressed as a percentage *for your answer round to the whole number DO NOT use decimals, percentage signs, dollar signs not periods nor commas. I.e, (11) Indirect Expenses are allocated based on the following: * Admin/General & Marketing are allocated based on sales % * The rest of Indirect Expenses are allocated based on square footage Rooms Department 6000 sq feet Food & Beverage Department 3000 sq feet Rooms Department 1500 sq feet UR HOTEL Contributory Income Statment For the period ending December 31, 2020 ROOMS % % SPA % Total FOOD & BEVERAGE 2.860.000 2.712.000 980.000 SALES REVENUE DIRECT EXPENSES Cost of Sales Labour Other Direct Costs Total Direct Costs 548.000 650.000 156.000 900.000 424.000 196.000 188.000 190.000 74.600 INDIRECT EXPENSES Admin/General Marketing Utilities Property Ops & Maint. Depreciation Insurance 195.000 190.000 100.000 75.000 50.000 45.000