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 $ 160,000 78,400 Earbuds $ 125,000 77,500 Combined $ 285,000 155,900 81,600 47,500 129,100 21,000 7,700 28,700 650 300 950 1,500 600 2,100 7,040 3,780 10,820 2,900 2,000 4,900 12,000 6,000 18,000 45,090 20,380 65,470 $ 36,510 $ 27,120 $ 63,630 Required: Prepare a departmental contribution to overhead report.