Using the Summary Operating Statement provided, the dollar change for the horizontal analysis of the total departmental profit is: The Cougar Hotel Summary Operating Statement For the Years Ending December 31, 20x7 and 20x8 20x7 20x8 Operating Revenue % $ % Rooms 11,074,960 11,488,500 Food and Beverage 4,032,590 4,094,000 Other Operated Departments 494,040 483,000 Miscellaneous Income 226,550 253,000 Total Operating Revenue 15,828,140 16,318,500 Departmental Expenses $ % % Rooms 2,635,840 2,630,867 Food and Beverage 2,681,672 2,673,382 Other Operated Departments 278,145 264,201 Total Departmental Expenses 5,595,657 5,568,450 Total Departmental Profit 10,232,483 10,750,050 Food and Beverage 4,032,590 Other Operated Departments 494,040 483,000 Miscellaneous Income 226,550 253,000 Total Operating Revenue 15,828,140 16,318,500 Departmental Expenses % Rooms 2,635,840 2,630,867 Food and Beverage 2,681,672 2,673,382 Other Operated Departments 278,145 264,201 Total Departmental Expenses 5,595,657 5,568,450 % do Total Departmental Profit 10,232,483 10,750,050 517,567 (517,567) (5,568,450) 5.568,450