A department reports sales of $$1,400,000$ and cost of goods sold of $$983,000.$ Its direct expenses include salarles of $$243,000$ and depreciation on equipment of $$103,000.$ The department is also allocated $$59,000$ of service department expenses.

Prepare a departmental contribution to overhead report.

$\backslash$table$[[$Departmental Contribution to Overhead$],[$For Year Ended December $31,$Department,$],[,,],[,,],[$Gross profit,,$0],[$Direct expenses,,$],[,,],[,,],[(4),,],[$Total direct expenses,,$0],[$Departmental contribution to overhead,$$,0]]$