Garcia Company has two operating departments $($Phone and Earbuds$)$ and one service department $($Office$).$ Its departmental income statements follow. Indirect expenses and service department expenses consist of rent, utilities, and office department expenses.

GARCIA COMPANY

Departmental Income Statements

For Year Ended December $31$

Phone Earbuds Combined

Sales $ $250,000$ $ $125,000$ $ $375,000$

Cost of goods sold $122,50077,500200,000$

Gross profit $127,50047,500175,000$

Expenses

Sales salaries $20,0007,20027,200$

Supplies used $6506001,250$

Depreciation$$Equipment $1,5006002,100$

Rent $7,0703,54010,610$

Utilities $2,7002,0004,700$

Share of office department expenses $12,0005,50017,500$

Total expenses $43,92019,44063,360$

Income $ $83,580$ $ $28,060$ $ $111,640$

Required:

Prepare a departmental contribution to overhead report.