New Sarum Diner has two main sales revenue outlets: a dining room and a snack bar. Sales revenue and direct costs for each sales area and indirect costs that have not been allocated are as follows for April 2020. Management believes that the $26,000 of indirect costs should be allocated to the two operating departments using sales revenue as the basis. Provide the new monthly income statement with the appropriate allocation of indirect costs.

2020. allocation of indirect costs