Please explain in detail

The Blue Caf and Restaurant operates in the CYT building. The Caf is located on the 3^rd floor, selling coffee, dessert, and soft drinks from 08:15 to 16:30 from Monday to Friday. The Caf also serves simple lunch during 11:30-14:00, including spaghetti, hamburgers, and set meals. The restaurant is located on the 5^th floor, offering buffet lunch to registered members only from 12:00-14:00 from Monday to Friday.

1) List all direct costs that you can think of with respect to the two sections respectively. Explain why and make necessary assumptions.

2) List all indirect costs that you can think of with respect to the two sections. Explain why and make necessary assumptions.

3) For all the indirect costs that you have identified in 2), suggest appropriate cost pools and cost allocation bases.