Consider Oak Hotel, which has two main revenue segments: hotel rooms and conference rooms. Sales revenue based on segment, direct costs and unallocated indirect costs are presented below. Oak Hotel Income Statement For the Month Ended September 30, 2020 46 Hotel Rooms Sales Revenue $235,000 Direct Costs 113,000 Conference Rooms $168,000 96.000 Total $403,000 209.000 Contribution Income $122,000 $72,000 194,000 Indirect Costs Operating Income 145.000 $49.000 Introduction to Costs Chapter 2 Allocate the indirect costs if the hotel consists of 100,000 square feet in total, with conference rooms accounting for 30,000 square feet of the total space and hotel rooms the remainder.