Food Division	Beverage Division	Totals
Sales Revenue	$484,200	$144,400	$628,600
Direct Costs	(232,416)	(60,648)	(293,064)

Calculate contributory income and contributory income as a % for each divisions, the overall contributory income, and the overall contributory income as a %:

	Food Division	Beverage Division	Totals
Contributory income	$241,784	$93,752	$335,536
Contributory Income as % Sales	50%	65%	55%

	Food Division	Beverage Division	Totals
Contributory income	$240,416	$95,120	$335,536
Contributory Income as % Sales	50%	66%	45%

	Food Division	Beverage Division	Totals
Contributory income	$251,784	$83,752	$335,536
Contributory Income as % Sales	52%	58%	53%