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.

$\backslash$table$[[\backslash$table$[[$GARCIA CON$],[$Departmental Incon$],[$For Year Ended$]],\backslash$table$[[$DMPANY$],[$ome statements$],[$December $31],[$Phone$]],$Earbuds,Combined$],[$Sales$,$$$200,000,$$$95,000,$$$295,000$