Based on the Contributory Income Statement below answer the following question: What is the Contributory Income from Spa department expressed as a percentage * for your answer round to the whole number DO NOT use decimals, percentage signs, dollar signs not periods nor commas. i.e., ( 11 ) Indirect Expenses are allocated based on the following: * Admin/General & Marketing are allocated based on sales % * The rest of Indirect Expenses are allocated based on square footage Rooms Department 6000 sq feet Food & Beverage Department 3000 sq feet Rooms Department 1500 sq feet

UR HOTEL Contributory Income Statment For the period ending December 31, 2020 ROOMS FOOD & BEVERAGE SPA Total 2.712.000 2.860.000 980.000 SALES REVENUE DIRECT EXPENSES Cost of Sales Labour Other Direct Costs Total Direct Costs 548.000 650.000 156.000 900.000 424.000 196.000 188.000 190.000 74.600 INDIRECT EXPENSES Admin/General Marketing Utilities Property Ops & Maint. Depreciation 195.000 190.000 100.000 75.000 50.000 45.000 Insurance