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