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	107,800	65,100	172,900
Gross profit	112,200	39,900	152,100
Expenses
Sales salaries	20,500	7,800	28,300
Supplies used	950	600	1,550
DepreciationEquipment	1,500	600	2,100
Rent	7,070	3,600	10,670
Utilities	3,000	1,400	4,400
Share of office department expenses	12,500	9,000	21,500
Total expenses	45,520	23,000	68,520
Income	$ 66,680	$ 16,900	$ 83,580

Required: Prepare a departmental contribution to overhead report.