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 Conference Hotel Rooms Total Rooms Sales Revenue $235,000 $168,000 $403,000 Direct Costs 113,000 96,000 209,000 Contribution Income $122,000 $72.000 194,000 Indirect Costs 145,000 Operating Income $49,000