Distribute the amount of indirect costs to the respective departments according to sales: Determine the operating income and the net income for each department.

Dept. A Dept. B Dept C Dept. D Total 2 $45,000 $35,000 $18,000 $20,000 $118,000 28,000 22,000 13,000 16,000 79,000 Sales Revenue Direct Cost Operating Income Indirect Cost Net Income 28,500