Given the information below, answer questions from #11 to #12.

TCA Hotel Income Statement
For the Year Ended December 31, 2018
	2018 ($)
Rooms:
Revenue	1,041,000
Expenses (Payroll & related expense and Others)	264,000
Room Department Income	777,000
Food :
Revenue	626,000
Expenses (Cost of sales, Payroll & related expense and Others)	507,000
Food Department Income	119,000
Others:
Revenue	52,000
Expenses (Payroll & related expense, and Others)	68,000
Other Departments Income	(16,000)
Total Operated Departments Income	880,000
Undistributed Operating Expenses:
Administration & General	206,000
Sales & Marketing	68,000
Property operations & Maintenance	68,000
Utilities	102,000
Total Undistributed Operating Expenses	444,000
Gross Operating Profit	436,000
Rent, Property taxes, & Insurance	201,000
EBITDA	235,000
Interest expense	52,000
Depreciation and Amortization	116,000
Income before Income Taxes	67,000
Income taxes	17,000
Net Income	50,000

What is the amount of direct expenses (costs) from the food department?

A. $ 68,000

B. $ 264,000

C. $ 839,000

D. $ 507,000

What is the amount of overhead expenses (costs)?

A. $ 830,000

B. $ 444,000

C. $ 880,000

D. $ 813,000