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 Sales Cost of goods sold Gross profit Expenses Sales salaries Supplies used Depreciation-Equipment Rent Utilities Share of office department expenses Total expenses Income $ 140,000 68,600 71,400 Earbuds $ 115,000 Combined $ 255,000 71,300 139,900 43,700 115,100 20,000 7,800 27,800 800 750 1,550 2,400 500 2,900 7,080 3,840 10,920 2,800 1,200 4,000 12,500 8,500 21,000 45,580 22,590 68,170 $ 25,820 $ 21,110 $ 46,930 Required: Prepare a departmental contribution to overhead report. Garcia Company Departmental Contribution to Overhead For Year Ended December 31 Sales Cost of goods sold Gross profit Direct expenses Sales salaries Supplies used Depreciation-equipment Phone 0 Earbuds Combined 0 Total direct expenses 0 0 0 Departmental contribution to overhead $ 0 $ 0 $ 0