You have the following annual information about Moonlight Bar and Grill, which consists of three different operating segments. Sales Revenue Direct Costs Contribution Income Indirect Costs Operating Income Sales Revenue Direct Costs Moonlight Bar and Grill Income Contribution Income Indirect Costs* Operating Income Statement For the Year Ended December 31, 2020 Dining Bar Area Room $206,900 164,000 $156,800 145,000 $11,800 The owner wants to allocate indirect costs to each area based on square footage, to analyze how each segment of the restaurant is performing. The dining room is 3,300 square feet, the bar area is 1,500 square feet and the outdoor patio is 1,200 square feet. Moonlight Bar and Grill Allocate the indirect costs as indicated. Income Statement For the Year Ended December 31, 2020 Dining Room Outdoor Total Patio $186,000 $549,700 152,000 461,000 $34,000 88,700 63,000 $25,700 Bar Area Outdoor Total Patio

You have the following annual information about Moonlight Bar and Grill, which consists of three different operating segments. The owner wants to allocate indirect costs to each area based on square footage, to analyze how each segment of the restaurant is performing. The dining room is 3,300 square feet, the bar area is 1,500 square feet and the outdoor patio is 1,200 square feet. Allocate the indirect costs as indicated