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 $220,000 Earbuds $ 95,000 Combined $315,000 107,800 112,200 58,900 36,100 166,700 148,300 20,000 7,200 850 2,400 700 7,100 3,780 10,880 2,400 2,300 4,700 13,500 4,000 46,250 18,680 64,930 $ 65,950 $17,420 $ 83,370 700 27,200 1,550 3,100 17,500 Required: Prepare a departmental contribution to overhead report. Direct expenses Garcia Company Departmental Contribution to Overhead For Year Ended December 31 Total direct expenses i Departmental contribution to overhead Phone Earbuds Combined