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. Sales Cost of goods sold Gross profit Expenses Sales salaries Supplies used Depreciation-Equipment Rent Utilities GARCIA COMPANY Departmental Income Statements For Year Ended December 31 Share of office department expenses Total expenses Income Phone 149,700 125,300 Earbuds Combined $ 160,000 78,400 $ 115,000 71,300 $ 275,000 81,600 43,700 21,500 7,100 28,600 1,100. 400 1,500 2,400 800 3,200 7,100 4,020 11,120 3,000 2,100 5,100 11,500 6,000 46,600 20,420 $ 35,000 $ 23,280 17,500 67,020 $ 58,280 Prepare a departmental contribution to overhead report. Garcia Company Departmental Contribution to Overhead For Year Ended December 31 Direct expenses Total direct expenses Departmental contribution to overhead Phone Earbuds Combined 27