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$[[$Departmen$],[$For Yea$]],\backslash$table$[[$IY$],[$tatements$],[$mber $31]],,],[$Sales$,$Phone,Earbuds,Combined$],[$Cost of goods sold,$$220,000,$$$85,000,$$$305,090$