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 $ 230,000 $ 95,000 $325,000 Cost of goods sold 112,700 58,900 Gross profit 171,600 117,300 36,100 Expenses 153,400 Sales salaries 21,500 6,900 28,400 Supplies used 1,100 450 Depreciation Equipment 1,550 1,700 500 Rent 2,200 7.080 Utilities 3,780 10,860 2,400 1,500 Share of office department expenses 3,900 11,000 4,500 15,500 Total expenses 44,780 17,630 62,410 Income $ 72,520 $18,470 $ 90, 990 Required: Prepare a departmental contribution to overhead report Required: Prepare a departmental contribution to overhead report. Garcia Company Departmental Contribution to Overhead For Year Ended December 31 Phone Earbuds Combined 0 0 0 Direct expenses Total direct expenses Departmental contribution to overhead 0 0 0 0 $ $ 0 $ 0