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 $ $220,000$ $ $115,000$ $ $335,000$

Cost of goods sold $107,80071,300179,100$

Gross profit $112,20043,700155,900$

Expenses

Sales salaries $21,5008,70030,200$

Supplies used $1,0504501,500$

Depreciation$$Equipment $2,5003002,800$

Rent $7,0703,96011,030$

Utilities $2,6002,0004,600$

Share of office department expenses $10,5008,00018,500$

Total expenses $45,22023,41068,630$

Income $ $66,980$ $ $20,290$ $ $87,270$

Required:

Prepare a departmental contribution to overhead report.