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 $31$

$\backslash$table$[[,$Phone,Earbuds,Combined$],[$Sales$,$$$230,000,$$$85,000,$$$315,000$

GARCIA COMPANY

Departmental Income Statements

For Year Ended December $31$

Phone Earbuds Combined

Sales $ $230,000$ $ $85,000$ $ $315,000$

Cost of goods sold $112,70052,700165,400$

Gross profit $117,30032,300149,600$

Expenses

Sales salaries $22,0006,90028,900$

Supplies used $1,0505501,600$

Depreciation$$Equipment $1,7006002,300$

Rent $7,0403,78010,820$

Utilities $2,7002,3005,000$

Share of office department expenses $13,5008,50022,000$

Total expenses $47,99022,63070,620$

Income $ $69,310$ $ $9,670$ $ $78,980$

Required:

Prepare a departmental contribution to overhead report.