Chapter 2 Introduction to Costs b) Management of the restaurant complex has an opportunity to lease out the snack bar area for $1,000 per month. The new operator will pay for the indirect costs of the snack bar. The actual remaining indirect costs were determined to be $23,500, all of which must be assumed by the dining room. Prepare a revised monthly income statement for New Sarum Diner. c) Based on the actual indirect costs of $23,500 for the dining room, restate the allocation of indirect costs to the dining room and snack bar. How does the income statement change from the one in part a)?