Departments Sales revenue Cost of sales Wages and salaries cost Other direct costs Dining $204,000 81,600 65,280 18,360 Banquets $110,000 41,800 35,200 8,800 Beverages $92,000 29,440 12,880 1,840 The restaurant also has the following indirect, undistributed costs: Administrative and general expenses $12,000 Marketing expenses 10,000 Utilities expense 5,000 Property operation and maintenance 12.120 Depreciation expense 14.000 Insurance expense 4.000 a. Prepare a consolidated departmental contributory income statement showing each of the three divisions side by side for comparison. Do not allocate indirect costs. b. Allocate the indirect costs to the divisions and prepare a departmental income statement showing each of the three divisions side by side for comparison. Administrative, general, and marketing costs are allocated based on sales revenue. The remaining indirect costs are allocated based on square footage used by each division: Round all percentage calcu- lations to a whole percentage. Dining 2,400 sq. ft. Banquet 3,000, sq. ft. Beverage 600 sq. ft. C. After allocating the indirect costs, would you consider closing any of