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3. Assume that Manko's Labena Bar & Resturant prepared its segmented income statement as shown. Income Statement: IT... $100,000 Sales......... Variable costs.. CM........ Traceable FC.... Segment margin............. Common costs. Profit.......... ..Manko's Labena............... ..Bar............ .Restaurant $800,000 $700,000 ..310,000 .......60,000 250,000 ..490,000 40,000. ....450,000 246,000 26,000 220,000 244,000 $14,000 $230,000 120,000 $124,000 Suppose square feet is used as the basis for allocating the common fixed cost of $120,000. How much would be allocated to the resturant if the bar occupies 2,000 square feet and the restaurant 8,000 square feet? * (3 Points) $24,000 $99,200 $96,000 $24,800