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 $ $220,000$ $ $105,000$ $ $325,000$

Cost of goods sold $107,80065,100172,900$

Gross profit $112,20039,900152,100$

Expenses

Sales salaries $22,0007,00029,000$

Supplies used $8007501,550$

Depreciation$$Equipment $1,6004002,000$

Rent $7,0503,48010,530$

Utilities $3,0001,6004,600$

Share of office department expenses $13,0006,50019,500$

Total expenses $47,45019,73067,180$

Income $ $64,750$ $ $20,170$ $ $84,920$

Required:

Prepare a departmental contribution to overhead report.