B. With the information provided below, calculate the indirect costs and operating income for the Dining Room, Bar, and Coffee Shop using the size allocation method. Square Feet Dining Room 3,000 Bar 1,000 Coffee Shop 600 Dining Room $150,000.00 $98,000.00 Bar $85,000.00 $43,000.00 Coffee Shop $52,000.00 $32,000.00 Total $287,000.00 $173,000.00 Sales Revenue Direct Costs Contributory Income Indirect Cost Operating Income $72,500.00 Total Marks (11 points)