Tempest Enterprises began operations on January 1, 20x1, with all of its activities conducted from a single facility. The company's accountant concluded that the year's building depreciation should be allocated as follows: selling activities, 40%, administrative activities, 30%, and manufacturing activities, 30%. If Tempest sold 70% of 20x1 production during that year, what percentage of the depreciation would appear (either directly or indirectly on the 20x1 income statement? Multiple Choice 30%. 70%. 100% 21%. 91%