Below are departmental income statements for a guitar manufacturer. The manufacturer is considering eliminating its electric guitar department since it has a net loss. The company classifies advertising, rent, and utilities expenses as indirect.

WHOLESALE GUITARS Departmental Income Statements For Year Ended December 31, 2017 Acoustic Electric $83,500 46,950 Sales $103,000 44,875 Cost of goods sold Gross profit Operating expenses Advertising expense Depreciation expense-equipment Salaries expense 58,125 36,550 5,075 10,070 19,900 1,940 4,270 8,570 17,600 1,720 Supplies expense Rent expense Utilities expense 7,085 6,000 3,005 2,570 Total operating expenses 40,730 47,075 Net income (loss) $11,050 $(4,180) 1. Prepare a departmental contribution report that shows each department's contribution to overhead. WHOLESALE GUITARS Income Statement Showing Departmental Contribution to Overhead For Year Ended December 31, 2017 Combined Acoustic Dept. Electric Dept. Direct expenses Total direct expenses 0 0 C Departmental contributions to overhead 0 0 $ C Indirect expenses Total indirect expenses 0 O