6)

Jansen Company reports the following for its ski department for the year 2015. All of its costs are direct, except as noted.

Sales	$	595,000
Cost of goods sold		425,000
Salaries		113,000	($25,800 is indirect)
Utilities		17,000	($5,500 is indirect)
Depreciation		50,200	($17,100 is indirect)
Office expenses		23,800	(all indirect)

1.	Prepare a departmental income statement for 2015.

2.	Prepare a departmental contribution to overhead report for 2015.