Following is Hotel 2013's operating result for the month of November, 2018 Bar Food Rooms $195,000 $85,000 $35,000 Revenue 800 sq ft 200 sq ft 2,000 sq ft Square Footage 30% 45% Direct Costs & Expenses (% of revenues) 15% Indirect expenses: Utilities $105,500 Property Insurance $44,500 a) Find departmental contribution for the three departments, respectively (8 pts). b) Find departmental income for the three departments (by allocating indirect expenses based on square footage) (9 pts)