Spread sheet: 4 5 Operated departments 6 Rooms 7 Food 8 Telecom 9 Rentals 10 Other Income B 11 12 Total operated departments 13 Undistributed operating expenses 14 Admin and general 15 Marketing 16 Transporting 17 Property and Maintainence 18 Utility costs 19 20 Total undistributed operating expenses C E G Net revenue Cost of sales Payroll expense other expenses Income(Loss) $780,000 $550,000 $ 150,000 $ 200,000 $ 180,000 $43,000 $ 20,500 $28,000 $20,000 $ 65,000 $70,000 $565,000 $100,000 $2,500 -$8,000 $ 20,000 $40,000 $ 717,000 $ 50,000 $97,000 -$ 147,000 $50,000 $2,000 $40,000 $20,000 $ 40,000 -$50,000 -$2,000 -$60,000 $ 40,000 -$ 299,000 $ 418,000 21 Income after undistributed operating expneses Formulas for the above spread sheet: Answers: a Rooms department income (loss) - year 2010: b Food department income (loss) - year 2010: Telecommunications department income (loss) - year 2010: d Rentals and other incomes - year 2010: ($20,000+ $40,000 e Total operated departments income (loss) - year 2010 fTotal undistributed operating expenses - year 2010 g Income after undistributed operating expenses year 2010 $565,000 $ 100,000 -$8,000 $ 60,000 $ 717,000 $ 299,000 $418,000