Calculate the contribution margin for each department and income before taxes, based on the following: Net Sales

Calculate the contribution margin for each department and income before taxes, based on the following:

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Net Sales Cost of Goods Sold Sales Salaries Dept. A 11,000 square feet $57,000 24,000 9,000 (40% directly related to Dept. A Dept. B 19,000 square feet $96,000 46,000 and 60% to Dept. B) 4,500 Rent Expense Advertising Expense 24,000 (S3,300 directly related to Dept. A and $8,700 to Dept. B)