Department	Revenue	Expense	Net Income
General surgery	$9.8	$6.6	$3.2
Orthopedic surgery	5.5	3.2	2.3
Reconstructive & cosmetic surgery	7.2	5.2	2.0
General & administrative	0.0	5.5	-5.5
Total	$22.5	$20.5	$2.0

Please show formula calculation.

Department	Revenue	Expense	Net Income
General surgery	$9.8	$6.6	$3.2
Orthopedic surgery	5.5	3.2	2.3
Reconstructive & cosmetic surgery	7.2	5.2	2.0
General & administrative	0.0	5.5	-5.5
Total	$22.5	$20.5	$2.0

Please show formula calculations.

3. Barnard Surgical Associates, a for-profit outpatient surgery center, is instituting a profit-sharing program for physicians and other medical personnel. The profitsharing program will distribute half of the fully allocated net income in each revenue line. Given the following table, allocate general and administrative costs to the three revenue lines based on revenue; calculate net incomes and profit margins and the amount of profit-sharing that will be distributed to medical staff