A company classifies its rent, advertising, and utilities as indirect expenses. The company is considering eliminating its Guitars department because it shows a loss as follows. Departmental Income Statements For Year Ended December 31 Sales Drums $ 251,000 Guitars $ 224,000 Cost of goods sold Gross profit 124,350 140,000 126,650 84,000 Expenses Rent 13,510 13,200 Depreciation-Machinery 21,600 19,300 Supervisory salaries 35,900 28,300 Advertising 17,450 13,800 Supplies used 5,360 4,700 Utilities 7,390 6,400 Total expenses 101,210 85,700 Income (loss) $ 25,440 $ (1,700) Prepare a departmental contribution to overhead report. Departmental Contribution to Overhead For Year Ended December 31 Gross profit Direct expenses Drums Guitars Combined