Below are departmental income statements for a guitar manufacturer. The manufacturer is considering dropping 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, 2013
	Acoustic			Electric
Sales	$	102,800		$	83,800
Cost of goods sold		44,275			47,250
Gross profit		58,525			36,550
Operating expenses
Advertising expense		5,065			4,250
Depreciation expense-equipment		10,150			8,560
Salaries expense		19,500			17,100
Supplies expense		1,940			1,790
Rent expense		7,035			6,020
Utilities expense		3,035			2,610
Total operating expenses		46,725			40,330
Net income (loss)	$	11,800		$	(3,780	)
							(1) Prepare a departmental contribution report that shows each department