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 $ 190,000 Earbuds Combined $ 105,000 93,100 65,100 96,900 39,900 $ 295,000 158,200 136,800 20,000 6,800 26,800 550 600 1,150 1,600 200 1,800 7,080 4,820 11,100 2,600 1,400 4,000 13,000 44,830 10,500 23,520 23,500 68,350 $ 52,070 $ 16,380 $ 68,450 Required: Prepare a departmental contribution to overhead report. Garcia Company Departmental Contribution to Overhead For Year Ended December 31 Direct expenses Phone Total direct expenses Departmental contribution to overhead Earbuds Combined 0 0 0 in 0 O S 0 0 S 0