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(9 points) A motel has a rooms department and a dining room, and total fixed cost of the operation is S335,000. Annual sales revenue and cost figures are as follows: 2. Totals $550,000 Sales revenue Variable costs Contribution margin Rooms $440,000 $110,000 (132.000) 66000) (198,000) S308,000 S44,000 S352,000