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 $ 240,000 $ 105,000 $ 345,000 Cost of goods sold 117,600 65,100 182,700 Gross profit 122,400 39,900 162,300 Expenses Sales salaries 21,000 6,900 27,900 Supplies used 800 300 1,100 DepreciationEquipment 2,100 200 2,300 Rent 7,080 4,020 11,100 Utilities 2,800 2,400 5,200 Share of office department expenses 13,000 4,500 17,500 Total expenses 46,780 18,320 65,100 Income $ 75,620 $ 21,580 $ 97,200 Requi