New Recreational company sells 2 yr. memberships to its rec. facilities. for $2200 advance, each member receives 30 nights at the companies campground, 20 rds of golf, 50 hours bowling. in 2013 new sold 400 memberships. members used the campground for 4100 nights played 300 rounds of golf, and bowled for 10000 hrs. the relevant cost info for the 400 contacts is as follows: initial direct costs 40000 annual indirect costs 100000 estimated(and actual cost) total direct costs for 2 yr period 340000. direct cost per: night at campground 10 round of golf 15 hour of bowling 5 prepare income statement for 2013 in excel format
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