Contributory Income Statement - CAFE DIRECT EXPENSES FOOD BEVERAGE 9% Total Sales Revenue 750,000 250,000 Cost of Sales 412,500 55,000 Wages 225,000 12,500 Total Direct Costs Contributory Income INDIRECT EXPENSES FOOD BEVERAGE Total Marketing 80,000 Total Indirect Costs Operating Income (1.B.I.T) Square Footage 3000 500 3500