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 $ 160,000 Earbuds $ 105,000 Combined $ 265,000 78,400 81,600 65,100 39,900 143,500 121,500 20,500 750 7,200 27,700 250 1,000 2,000 700 2,700 7,080 3,540 10,620 3,100 2,600 5,700 12,500 7,500 20,000 45,930 21,790 67,720 $ 35,670 $18,110 $ 53,780 Required: Prepare a departmental contribution to overhead report Garcia Company Departmental Contribution to Overhead For Year Ended December 31 Direct expenses Phone Earbuds Combined 0 0 Total direct expenses 0 0 Departmental contribution to overhead $ 0 $ 0 $